CEGAT Appellate Tribunal allows appeal on broken glazed tiles not as excisable waste material, citing precedent.

The Appellate Tribunal CEGAT, New Delhi allowed the appeal based on the issue of broken glazed tiles not being excisable waste material, which had been previously decided in another case. The appellants, although not present, had submitted written submissions citing a previous Tribunal decision and a Supreme Court ruling. The appeal was allowed in favor of the appellants, relying on the precedent set by the previous decision.

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The Appellate Tribunal CEGAT, New Delhi allowed the appeal as the issue of broken glazed tiles not being excisable waste material had already been considered and decided in a previous case. The appellants were not present, but had submitted written submissions referring to a previous Tribunal decision and Supreme Court ruling supporting their case. The appeal was allowed based on the previous decision. (1997 (9) TMI 271 - CEGAT, New Delhi)

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