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2004 (12) TMI 675 - AT - Central Excise
Extract:
....... - (i) The benefit of exemptions is available under notification to both the products as arrived at herein above. (ii) The duty demands are not upheld and are to be set aside. (iii) Penalties are not called for and are to be set aside. 5.1 The order is to be set aside and appeals allowed with consequential relief. 6.1 Ordered accordingly.