2003 (3) TMI 252 - AT - Central Excise

Summary

The judgment concerns an application for waiver of duty deposit due to the relocation of a factory. The denial of credit transfer was based on specific sub-rules regarding ownership and site changes. The Tribunal found it difficult to justify denying credit transfer solely due to a change in factory location without a change in ownership. The duty deposit was waived, and recovery stayed pending further hearing on 14th February, 2003.