1999 (1) TMI 84 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants regarding the benefit of Notification 193/86-C.E. for package tea clearances. The appellants were denied the benefit until 2-7-1988 due to not using separate gate passes, but the Tribunal allowed the appeal as the duty had been paid on both black tea and package tea. The appeal was allowed subject to verification of duty payment records.