1999 (1) TMI 166 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, ruled that the detention order of plant and machinery and goods under Rule 230 of the Central Excise Rules, 1944, was not justified as compliance with the Tribunal's stay order had been made. The order of detention dated 18-12-1998 was vacated, and a copy of the order was to be given to the appellants for communication to the assessee.