1994 (1) TMI 139 - AT - Central Excise

Summary

The stay application was filed regarding an order by the Collector (Appeals) Chandigarh. The appellant cleared goods using Modvat credit, but the Department sought to deny the credit due to exemption of final products under Notification 53/88. The appellant argued that they voluntarily paid duty as per an approved practice. The Tribunal waived the pre-deposit and stayed the recovery during the appeal, considering the shifting stands of the Department.