Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2004 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (1) TMI 542 - CESTAT, NEW DELHIExtract: .......llahabad High Court also held that ldquo duty paid nature of the article auctioned by the Railways shall have to be presumed in terms of the Explanation to the Notification. rdquo Thus following the ratio of these decisions we hold that the Appellants are eligible to avail the benefit of Notification No. 202/88-C.E. Accordingly we allow the appeal.
|