Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2004 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (2) TMI 191 - CESTAT, KOLKATAExtract: .......lso agree with the Commissioner (Appeals) that Clause (4) of the Notifications regarding commercial production applies only to new units. The appellants unit is existing unit and the expansion was completed prior to 24-12-1997. 10. In view of the above, we uphold the order of the Commissioner (Appeals) and reject the appeal filed by the appellants.
|