1997 (9) TMI 289 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal filed by the appellant against the Commissioner's order. The appellant had informed the department of its intention to clear goods without payment of duty from 1st April onwards. The Tribunal held that there was no basis for invoking the extended period for demand as the department could have easily calculated the amount of credit taken on inputs. The Commissioner's order was set aside.