2002 (4) TMI 777 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed a Revenue appeal and remanded the case to the original authority to verify if the input manufacturer had discharged their duty liability before granting deemed Modvat credit to the respondents. The Commissioner (Appeals) had relied on fresh evidence without giving the department a chance to comment, which was against the principles of natural justice. The impugned order was set aside for further examination.