2000 (9) TMI 285 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant who sought permission to divert goods for domestic sale after they could not be exported. The Tribunal remitted the matter to re-assess duty based on the value under Section 4 of the Act, as per Circular No. 87/87/94-CX, and instructed the jurisdictional Central Excise Officer to process the refund application within four months. The appellant must be given a chance to be heard before the final order is passed.