1999 (11) TMI 415 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal by granting waiver of pre-deposit of duty amounting to Rs. 31,226.00. The issue was about the rate of duty on clearance of inputs, and it was decided that the rate would be as prevailing at the time of their second clearance, following the judgment in the case of CCE v. American Auto Service, 1996 (81) E.L.T. 71.