2001 (9) TMI 690 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected an appeal regarding a refund claim of Rs. 3,65,447.00 for "Moulds and Dies" under Rule 57S(2) of Central Excise Rules, 1944. The Tribunal upheld the decision of the Commissioner (Appeals), Ghaziabad, stating that the appellants were not entitled to remove the moulds and dies without reversing the credit. The petition challenging the Tribunal's order was dismissed as it did not establish any grounds for rectification.