2001 (9) TMI 186 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, setting aside the impugned order demanding duty and penalty from the appellant. The Tribunal found that the show cause notice lacked basis for alleging Modvat credit misuse and invoking extended limitation period. The order confirming the demand was deemed not maintainable. (Case Citation: 2001 (9) TMI 186 - CEGAT, Mumbai)