1999 (11) TMI 384 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellants in a dispute regarding duty on reshelling of sugar mill rollers. The Collector (Appeals) had set aside the refund order, but the Tribunal found that the department needed to issue a show cause notice under Section 11A for recovery of the refund, not just rely on Section 35E. The Tribunal cited previous judgments to support its decision, ultimately setting aside the impugned order and allowing the appeal.