1990 (7) TMI 258 - AT - Central Excise

Summary

The appeal was against the disallowance of deemed credit on steel articles by the Collector of Central Excise, Madras. The appellant argued that the withdrawal of deemed credit was not properly communicated to the public. The Tribunal found that the withdrawal was not published in the Gazette and was only communicated through a Trade Notice. As per statutory requirements, the withdrawal should have been published and circulated. Since it was not done, the Tribunal allowed the appeal.