1999 (4) TMI 223 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellants who were manufacturing Rivets of Aluminium, Copper, and Mild Steel. The Collector dropped duty demands but imposed a penalty for manufacturing dutiable goods without a license. The appellants were exempted from licensing control under Notification No. 111/78-C.E. as their goods were unconditionally exempted from duty. The appeal succeeded, and consequential reliefs were granted.