2000 (7) TMI 414 - AT - Central Excise

Summary

The appeal was heard by Appellate Tribunal CEGAT, Mumbai. The Commissioner (Appeals) dismissed the appeal due to failure to deposit duty demanded for proof of exports. The appellant argued that the exporter is responsible as per the bond to the Maritime Commissioner, citing Circular No. 87/87/94. The Tribunal found a strong prima facie case and allowed the appeal, setting aside the impugned order. The Commissioner (Appeals) was directed to decide the appeal without insisting on any deposit.