1998 (10) TMI 170 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, a manufacturer of ceramic products, stating that the goods in question were fully exempted under Notification No. 221/86. The demand of duty was found to be barred by time, and no penalty was imposed on the appellants. The impugned order was set aside, and the appeals were allowed with consequential relief to the appellants.