2002 (4) TMI 670 - AT - Central Excise

Summary

The appellate tribunal waived pre-deposit of duty of Rs. 81,612 for the appellant due to a strong prima facie case. The Commissioner (Appeals) accepted the department's appeal as the items on which credit was availed were not used as inputs or capital goods in the factory. The appellant argued that the grounds considered by the Commissioner (Appeals) were not raised in the show cause notice.