2001 (5) TMI 507 - AT - Central Excise

Summary

The appeal involved the chargeability of central excise duty on Ramming Mass. The Appellate Tribunal granted stay of duty recovery and allowed the appeal, confirming the benefit of Notification No. 217/86-C.E. for the appellants. The Tribunal held that the availability of the exemption Notification can be considered at any stage of the appeal process.