2000 (7) TMI 675 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled that the appellant was not entitled to exemption under Notification 175/86 due to an amendment made by Notification 55/92. The appellant's appeal was dismissed as the amendment was deemed applicable from 1-4-1992, despite a subsequent notification delaying its implementation until 1-4-1993. The Tribunal rejected the appellant's argument citing a Supreme Court judgment and dismissed the appeal.