2010 (11) TMI 1075 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT CHENNAI allowed the appeal by way of remand, waiving the requirement of predeposit. The impugned order demanding 10% of the value of exempted goods was set aside, and the matter was remanded to the original authority for reexamination in light of the retrospective amendment to the CENVAT Credit Rules by the Finance Act, 2010. The appellants will be given a reasonable opportunity of hearing before fresh orders are passed.