1999 (9) TMI 543 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai disposed of two appeals without adjournment. The Collector advised the appellants to deposit excess duty under Section 11D, but the Tribunal held that recovery proceedings cannot be maintained until machinery for quantifying liabilities is established, as per Madras High Court judgment in Eternit Everest Ltd. v. U.O.I. The appeals are allowed to the extent that liability under Section 11D is pending until proper machinery is in place.