2001 (1) TMI 337 - AT - Central Excise

Summary

The manufacturers of cast iron sleeper plates appealed against paying duty, claiming exemption under notification 202/88-C.E. The Calcutta Commissionerate's trade notice supported their claim. The Tribunal found the Commissioner's refusal to follow the trade notice unjustifiable and allowed the appeals, granting consequential relief. (2001 (1) TMI 337 - CEGAT, NEW DELHI)