2001 (7) TMI 858 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of M/s. D.F.I. Sanitar, New Delhi, a manufacturer of bathroom fittings, to adjust a differential duty demand of Rs. 13,615 against their RG I account balance from the period when they were under the Modvat scheme. The Tribunal directed the appellant to debit the duty amount in their RG 23 Part-II register and informed the Central Excise authorities, leading to the return of the pre-deposited duty amount.