1996(12)LCX0030
IN THE SUPREME COURT OF INDIA
S.P. Bharucha and S.C. Sen, JJ.
COLLECTOR OF CENTRAL EXCISE, BARODA
Versus
INDIAN PETRO CHEMICALS
Civil Appeal No. 884 of 1988, decided on 11-12-1996
[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.
Equivalent 1997 (92) ELT 13 (S.C.)