2003 (10) TMI 496 - AT - Central Excise

Summary

The appellate tribunal disposed of the appeal after both sides agreed to it. The issue was whether goods manufactured before August 31, 1997, and cleared later are governed by Notification No. 57/97. The tribunal ruled in favor of the appellant, stating they are not liable to pay duty under the notification. The impugned order was set aside, and the appeal was allowed.