2003 (1) TMI 132 - HC - Central Excise

Summary

The Revenue filed a petition under Section 35H(1) of the Central Excise Act, 1944 for a mandamus. The Tribunal reversed the order disallowing deemed Modvat credit, stating that no certificate from the Range Officer was required. The Tribunal's decision was upheld as per Notification No. 58/97 dated 30-8-1997. The High Court dismissed the petition as no question of law arose.