1997 (6) TMI 237 - AT - Central Excise

Summary

The appeal questioned the recovery of Modvat credit taken between 1986 and 1987. The appellant cleared goods without payment of duty for use in Kandla Free Trade Zone. The notice did not provide details justifying the recovery. The appellant's statement indicated the goods were for use in the Free Trade Zone, not for export. The demand was considered barred by limitation. Appeal allowed, impugned order set aside.