2002 (1) TMI 630 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellants, M/s. Cadilac Textiles and M/s. Fancy Synthetics, stating that DTA sales were permissible even without physical exports. The Tribunal cited a previous case, Ginni International Ltd. v. CCE, Jaipur, to support their decision. The Tribunal allowed the appellants to appeal without making a pre-deposit of duty and penalty amounts.