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1996 Supreme(SC) 2145

SUHAS C.SEN, S.P.BHARUCHA
Collector Of Central Excise, Baroda – Appellant
Versus
Indian Petrochemicals – Respondent


ORDER

We have read the judgment and order of the Customs, Excise and Gold (Control) Appellate Tribunal under appeal. It came to the conclusion that two exemption notifications were applicable and gave to the assessee the benefit of that notification which was more beneficial to it. Having read the judgment and order and heard learned counsel, we see no good reason to interfere with the judgment and order under appeal. The appeal is dismissed. No order as to costs.

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