2003 (7) TMI 696 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT MUMBAI ruled in favor of the applicants, waiving the duty and penalties imposed on them for not complying with the conditions of Notification 9/99. The Tribunal considered that the classification lists filed by the applicants were sufficient to indicate their intention to avail of the exemption, despite contradictory decisions on strict compliance with the notification.