1996 (6) TMI 137 - AT - Central Excise

Summary

The judgment deals with an application to dispense with pre-deposit of duty of Rs. 10,37,606 related to Modvat credit on refractories used in kilns. The Tribunal found that the applicants made a prima facie case for dispensing with pre-deposit as the Commissioner did not consider the plea citing a previous Tribunal decision. Recovery of the amount is stayed pending appeal.