2003 (2) TMI 406 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal as the notice lacked evidence to support allegations of undervaluation of compressors. The Deputy Commissioner's reliance on past statements was deemed insufficient, and the case was remanded for further adjudication. The decision emphasized that each notice should be limited to the case made out therein. The impugned order was set aside.