1999 (4) TMI 214 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeals related to incorrect assessment of goods by Customs authorities, directing for consequential relief as the impugned order did not sustain. The Tribunal clarified that Notification No. 5/94 allows credit for specified duty paid on inputs, not just the amount leviable by statute. The decision was influenced by a previous judgment in the case of Kerala States Electronic Corpn.