Collector Of Central Excise, ... vs Pattani Chemicals, Gujarat

1. We find no ground to interfere with the Tribunal's order. The respondent was granted exemption from payment of duty for the goods on the ground that it was a variety of cement known as "sagol". Later, the matter was reopened by the Department on the ground that the exemption had wrongly been granted because the commodity manufactured by the respondent was "Portland cement". The Tribunal, on the basis of the report of chemical analysis, has rejected the Department's claim. There is no error in the Tribunal's decision requiring interference in this appeal.

2. The appeal is dismissed.