2004 (10) TMI 518 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Kolkata directed the appellant to pay Rs. 8,000 as pre-deposit for excess duty paid during a specific period. The appellant took credit for the excess duty without any provision in the Rules allowing for suo motu credit. The rest of the demand and penalty were waived pending compliance, with the case to be heard further on 17-12-2004.