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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2001 (5) TMI AT This

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2001 (5) TMI 369 - AT - Central Excise

The Commissioner appealed against the order of the Commissioner (Appeals) regarding Notification 1/92 conditions for duty exemption on first clearance of Rs. 30.00 lakhs by Power Volts Electrical. The manufacturer had the option to choose between exemptions under Notifications 1/93 and 52/93. The Tribunal dismissed the appeal, stating the manufacturer had the right to choose between the exemptions.

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