1998 (1) TMI 257 - AT - Central Excise

Demand - Clearance of machinery from parent factory for installation within one year required in terms of Notification No. 93/76-C.E.

Summary

The appellants received air conditioning components cleared under CT-2 certificate. They requested an extension for installation but received no reply. A show cause notice was issued for differential duty due to failure in compliance. The Adjudicating Authority confirmed the demand, but the appeal was allowed due to procedural errors. The impugned order was set aside, and appropriate relief was directed.