1998 (3) TMI 245 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case involving manufacturers of cigarettes who received cut-tobacco from Hyderabad. Two consignments were seized due to discrepancies in packaging marks. The assessees paid duty at a higher rate based on assurances from the Collector, but later the Modvat credit was limited. The Tribunal directed a final hearing after observing that the duty issue was yet to be decided and granted unconditional stay of the confirmed amount.