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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1987 (7) TMI AT This

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1987 (7) TMI 268 - AT - Central Excise

The judgment by the Appellate Tribunal CEGAT, New Delhi stated that the power of relaxation under Notification 5/81-C.E. is not retrospective, and the Collector's order was set aside. The Collector was directed to rehear the application and make a new decision based on the power conferred by Notification 5/81-C.E.

 

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