2004 (10) TMI 467 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi rejected the appeal by the Revenue against an order allowing rebate to a respondent unit under Section 3A of the Central Excise Act. The Commissioner's order was upheld as there was no material to contradict the disconnection of power supply to the unit by the State Electricity Board. The appeal was rejected.