1997 (5) TMI 164 - AT - Central Excise

Summary

The stay application was filed regarding the denial of Modvat benefit due to procedural deficiencies in the documents. The defects were minor and remediable. An amendment to Rule 57GG was relied upon, though not in force during the relevant period. The appellants requested waiver of pre-deposit, which was granted with a deposit of Rs. 16,000. Compliance was to be reported on 21st July, 1997.