2001 (8) TMI 225 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal by Special Board Mfg. Co., holding that the dissolution of the partnership firm led to a complete change in legal identity. The tribunal ruled that the manufacturer could claim benefits under Notifications 175/86 and 138/86 separately, and set aside the Commissioner (Appeals)'s order, restoring the Assistant Collector's decision.