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of <h1>CEGAT Upholds Order-in-Appeal, Emphasizes Notification Compliance via Classification List. Denial of Benefits Dismissed.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, INDORE Versus RATLAM PETRO PRODUCTS</h3> The Appellate Tribunal CEGAT, New Delhi rejected the revenue's appeal against the Order-in-Appeal, emphasizing that compliance with Notification 9/99-C.E. ... Exemption - Denial of, on new ground - Benefit under Notification No. 9/99-C.E. The Appellate Tribunal CEGAT, New Delhi rejected the revenue's appeal against the Order-in-Appeal, which held that compliance with Notification 9/99-C.E. through classification list is sufficient. The revenue's attempt to deny benefits based on the timing of declaration filing was dismissed as it was not raised earlier. The Tribunal cited a previous case to support their decision. The appeal by the revenue was rejected.
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