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<h1>Appellate Tribunal Upholds Denial of Excise Benefit for Destroyed Goods /95CE .O.URequirement</h1> The Appellate Tribunal CESTAT CHENNAI upheld the Commissioner of Central Excise's order denying the benefit of Notification No. 1/95-C.E. to the assessees ... - The Appellate Tribunal CESTAT CHENNAI upheld the order of the Commissioner of Central Excise denying the benefit of Notification No. 1/95-C.E. to the assessees due to goods destroyed in transit without being put to use, leading to a demand of Rs. 64,800. The appeal was dismissed as the goods did not reach the 100% E.O.U as required by the notification.
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