2001 (4) TMI 924 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT NEW DELHI in Citation 2001 (4) TMI 924 directed the appellant to deposit the duty amount, which was paid by the appellant and later set aside by the Tribunal. The Tribunal ordered the Department to return the deposited amount to the appellant and instructed the appellant to take credit of the amount in his own PLA account. The show cause notice issued by the Officer was deemed unnecessary.