https://www.taxtmi.com/caselaws?id=82249 The Tribunal held that the exemption claim under Notification No. 206/63 should be decided on relevant documentary evidence showing duty payment on runners and risers, and that the appellants should be given a further opportunity to produce that material. Because the Collector (Appeals) had dismissed the appeals as infructuous without considering the evidence necessary to test the exemption claim, the order was set aside. The matter was remanded for fresh orders after hearing the appellants and considering the documentary evidence supporting exemption. en-us Mon, 12 Oct 1992 00:00:00 +0530 Sat, 02 Jul 2011 18:29:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82249 The Tribunal held that the exemption claim under Notification No. 206/63 should be decided on relevant documentary evidence showing duty payment on runners and risers, and that the appellants should be given a further opportunity to produce that material. Because the Collector (Appeals) had dismissed the appeals as infructuous without considering the evidence necessary to test the exemption claim, the order was set aside. The matter was remanded for fresh orders after hearing the appellants and considering the documentary evidence supporting exemption. Case-Laws Central Excise Mon, 12 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82249