2000 (10) TMI 350 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal by the department regarding mis-declaration of goods as "deemed export". The tribunal found that there is no provision in Central Excise law for exempting duty on goods deemed to be exported. The department was criticized for allowing itself to be misled and not taking action promptly, leading to the dismissal of the appeal.