1998 (11) TMI 194 - AT - Central Excise

Summary

The case involves a stay application filed regarding the availment of Modvat credit. The appellants missed filing a declaration for a new item but later rectified the mistake and applied for condonation of delay. The department proceeded without considering the condonation application, leading to ex parte orders denying the benefit. The tribunal found merit in the appellants' argument, granted the stay, and accepted their request for waiver of pre-deposit.