2004 (6) TMI 541 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi confirmed duty of Rs. 1,40,429 against the appellant for not filing declaration for modvat credit under notification no. 38/97 while abandoning SSI exemption under notification no. 16/97. No show cause notice issued for duty recovery. Pre-deposit of duty amount waived, recovery stayed till appeal disposal. Next hearing scheduled for 3-9-2004.