2006 (3) TMI 639 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Kolkata ruled that an Order-in-Original made under Rule 96ZP(3) on 16-11-2001 was invalid due to the omission of Section 3A of the Central Excise Act from 11-5-2001. The decision of the Tribunal in Kundi Alloys Pvt. Ltd. v. Commissioner of Central Excise, Goa was considered applicable. Interim stay of the impugned order was granted without any pre-deposit. (2006 (3) TMI 639 - CESTAT, Kolkata)