2001 (9) TMI 803 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata rejected the Revenue's appeal against the Commissioner (Appeals) order, which allowed the respondents' appeal regarding the emptying of drums/barrels without manufacturing them. The Commissioner (Appeals) decision was upheld based on earlier Tribunal rulings, despite the Revenue's contention that the decisions were under appeal at the Supreme Court. The Revenue's appeal was rejected.