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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Appellate Tribunal rules in favor of appellant, allowing benefit of Notification 281/86-C.E. for grooving M.S. Rolls</h1> The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, allowing the benefit of Notification 281/86-C.E. for grooving M.S. Rolls for ... Rolls - Entitled to benefit of Notification No. 281/86-C.E. The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, allowing the benefit of Notification 281/86-C.E. for grooving M.S. Rolls for maintenance of rolling mills. The tribunal held that grooving for maintenance qualifies as 'maintenance and repair' under the notification, rejecting the demand for duty and penalty. The decision was based on previous tribunal judgments.
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