1996 (11) TMI 70 - SCH - Central Excise

Summary

The Supreme Court dismissed the appeal against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal. The issue was whether Rule 9(2) applied to the appellants' case. The majority view of the Tribunal was that the appellants did not disclose the manufacture or use of the article in question, leading to a breach of Rule 9(1) and justifying a notice under Rule 9(2). The appeal was dismissed with no costs.