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of <h1>Revenue's Appeal Dismissed for Exemption on Turkey Red Oil & Det Oil | CEGAT Decision Upheld</h1> <h3>COLLECTOR OF CENTRAL EXCISE, MUMBAI Versus INDIAN TEXTILE MILLS</h3> COLLECTOR OF CENTRAL EXCISE, MUMBAI Versus INDIAN TEXTILE MILLS - 1999 (107) E.L.T. 189 (Tribunal) The Appellate Tribunal CEGAT, New Delhi considered the benefit of exemption under Notification No. 101/66 for Turkey Red Oil and Det Oil. The lower appellate authority granted the benefit of the notification to both products. The appeal filed by the Revenue was dismissed as the specifications did not prevent the benefit of the notification. Cross-objections by the respondents were deemed not maintainable as they had already received complete relief.
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