2007 (5) TMI 388 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai upheld the order of the Commissioner of Central Excise (Appeals) extending the benefit of exemption to Soya De Oil Cake exported by the respondents under Notification No. 43/2001-C.E. The Tribunal ruled that the export of Soya De Oil Cake met the conditions of the notification, and therefore, the respondents were eligible for the benefit. The appeal by the Revenue was rejected.