1999 (7) TMI 149 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, Mumbai involved an application for waiver of deposit of duty amounting to Rs. 1.42 lakhs approx. The duty was demanded on the grounds of not availing exemption under Notification 217/86 on PVC sheets used in manufacturing PVC leather cloth. The Tribunal accepted the advocate's contention citing previous decisions. The Commissioner's order did not specify that credit beyond the legal limitation was available, leading to the waiver of duty deposit and stay of recovery. The appeal was scheduled to be listed along with other related appeals on 21st June, 1999.