1998 (2) TMI 197 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the stay application filed by the applicants for the waiver of pre-deposit of duty amounting to Rs. 2,70,33,595. The issue related to Modvat credit on fuel tanks and struts, with the Tribunal finding in favor of the appellants based on procedural compliance and no loss of revenue. The Tribunal held that the Collector cannot express a view different from the Tribunal's, and since the issues had already been considered in detail in a previous order, the stay application was allowed unconditionally.