1996 (7) TMI 306 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, who were manufacturers of textile yarns and fabrics. The Tribunal set aside the demand of Rs. 75,373.07 for excise duty, stating that it could not be deducted from the refund claimed by the appellants. The Collector (Appeals) had erred in allowing the deduction without proper contestation by the appellants. The appeal was allowed, and the impugned orders were set aside.