2002 (1) TMI 1113 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai admitted an appeal regarding waiver of pre-deposit of duty of Rs. 41,800. The issue was about the improper availment of credit based on an endorsed invoice by a second stage dealer. The Tribunal found that the cited judgments were not relevant to the issue and upheld the Asstt. Commissioner's orders based on Board's Circular No. 207/41/96-CX. The appeal was allowed, and the Commissioner (Appeals) orders were set aside.