2000 (6) TMI 112 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal against the Commissioner of Customs, Nhava Sheva's order demanding duty and imposing a penalty on the appellant for allegedly availing Modvat credit on exported goods, contravening Notification 203/92. The Tribunal noted a lack of material to support the allegations and set aside the impugned order.