2001 (4) TMI 335 - AT - Central Excise

Summary

The appeal involved waiver of pre-deposit of Rs. 16,737 and penalty of Rs. 21,737. The case revolved around the importer taking credit of additional duty paid, which was later challenged by authorities. The Customs certificate certifying the payment was not an eligible document, but the goods had indeed suffered duty. The appeal was allowed on the ground of limitation, with consequential relief to follow.