1998 (2) TMI 334 - AT - Central Excise

Summary

The appeal was against Order-in-Appeal No. 166-C.E./IND/90 dated 30-10-1990. The appellants, body builders, removed semi-finished bodies for panelling work. The department alleged Rule 56B not applicable as goods were for body manufacture. Tribunal held minor procedural infringement insignificant due to exemption under Notification No. 175/86. Appeal allowed, impugned order set aside.