2000 (7) TMI 334 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal for rectification of a mistake in a final order related to duty demand on ABS waste. The Tribunal set aside the demand on ABS waste as no show cause notice was issued before confirming the demand, making it bad in law. The provisional assessment order did not cover the period in dispute, so the demand on ABS waste was set aside. The Revenue was given the liberty to adjudicate a pending show cause notice related to the case.