2015 (10) TMI 499 - SCH - Central Excise

Benefit of exemption Notification No. 5/99-C.E. - Supreme Court dismissed the appeal filed by the Revenue is dismissed since the appeal is filed against the finding of fact - The appeal was filed against the order of Tribunal 2003 (10) TMI 337 - CESTAT NEW DELHI ; wherein Tribunal held that there was no evidence to establish that the power operative jiggers were installed since April 1995 and therefore the demand of duty from April 1995 was legally unsustainable.

Summary

The Supreme Court dismissed the appeals challenging the CESTAT's finding that there was no evidence to establish the installation of power operative jiggers since April 1995, making the demand of duty from that time legally unsustainable. (2015 (10) TMI 499 - SC)