Commissioner Of Central & Excise Delhi vs M/S. Minimax Industries

The Supreme Court dismissed the Revenue's appeal against the High Court's affirmation of the CESTAT's order, which had granted exemption under Notification No.1/93 dated 28.02.2003. The Court noted that the Revenue failed to produce the necessary CESTAT order on merits, which impeded the Court's ability to adjudicate the matter. Consequently, the appeal was rejected due to the absence of appropriate documentation from the Revenue.