2002 (5) TMI 726 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal and remanded the matter back to the original authority for a fresh decision. The appellants were accused of wrongly availing deemed Modvat credit on raw materials. The Tribunal found the order-in-original to be arbitrary and lacking in specific findings, violating natural justice principles. The matter was remanded for a new order with specific allegations and findings.