1999 (8) TMI 315 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed two appeals by way of remand. The issue of statutory deductions under Section 4(4)(d)(i) and 4(2) can be claimed even at the appellate stage, as per the Supreme Court decision in Snow White Industrial Corporation v. CCE. The party is permitted to raise other connected pleas before the adjudication proceedings.