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1997 (9) TMI 105 - SC - Central Excise
Whether the goods were not entitled to exemption from excise duty under the said notification No. 167/86, dated March 1, 1986?
Held that:- In view of the order of the Collector (Appeals) dated August 29, 1991, it cannot be said that in respect of goods which were detained on the basis of order dated September 2, 1987 exemption was not available under Notification No. 167/86, dated March 1, 1986.
The appeal is, therefore, allowed, the impugned judgment of the Tribunal is set aside and the demand raised by the Assistant Collector of Central Excise on the basis of the show cause notice dated February 16, 1988 is quashed.