1988 (6) TMI 243 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT in New Delhi, citation 1988 (6) TMI 243, involved a case where a notice demanding duty was issued incorrectly by the Deputy Collector instead of the Collector, as required by Section 11A of the Central Excises and Salt Act. The Tribunal ruled that such a notice is not legally valid, setting aside the impugned order and allowing the appeal in favor of the appellants.