1999 (6) TMI 457 - AT - Central Excise

Summary

The Department appealed against respondents for wrongly availing exemption under notification No. 175/86 due to a change in factory premises from D-172 to D-173. The Appellate Tribunal found no merit in the appeal as both premises were covered under Central Excise records, dismissing the Revenue's claim for recovery of Rs. 11,51,415.75.