1999 (12) TMI 345 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeals, setting aside the Commissioner's order. The Commissioner needs to re-examine crucial issues raised by the appellant, including duty exemption and Modvat credit entitlement. The Commissioner must also consider re-determining the assessable value for abatement of excise duty. The appeals were allowed, and the Commissioner was directed to adjudicate the notice according to law.