2005 (5) TMI 401 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the Appellant, represented by Shri C.S. Lodha, Advocate. The test reports for the paper varieties confirmed eligibility for exemption under Notification 138/86. The demands made were set aside as the benefits of the notification applied to all types of paper in Chapter 48 of CETA, 1985. The assessments for five varieties were not valid as the Commissioner's decision only covered three varieties, which the Tribunal did not uphold. Consequently, the demands were set aside, and the appeal was allowed.