2001 (9) TMI 691 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of Swastik Intermediates Pvt. Ltd. regarding duty credit disallowance on beta naphthol. The demand for duty was found to be barred by limitation due to the extended period invoked. The gate passes indicated part of the duty paid from the "set-off" amount, known to the department. The notice was barred by limitation for consignment supplied by Multi Organics Pvt. Ltd. The matter was remanded to the Commissioner for quantifying the deductible duty amount.