1999 (2) TMI 217 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appellant's stay petition unconditionally, finding that the demand of duty was illegal and untenable. The appellant had a strong prima facie case as the law required determination of capacity based on a specific formula, which the Revenue authorities did not dispute. The Tribunal held that the legal provisions must be followed as laid down by the law, and any required changes were not within the authority of the Courts or adjudicating authority.