1997 (11) TMI 244 - AT - Central Excise

Summary

The appeal is against the Additional Collector's order dropping the duty demand for Modvat credit taken and imposing a penalty of Rs. 1,000. The appellant received washers as inputs, took duty credit, and later cleared them for home consumption after paying duty. The department objected, but the demand for duty was dropped. The penalty imposed based on a Trade Notice was set aside as the notice did not have statutory force. Appeal allowed in part.