2000 (11) TMI 641 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, set aside the impugned order, and waived deposit of duty and penalty. The Tribunal ruled that the demand for duty was not sustainable as the importer had already been granted the benefit of exemption under Notification 203/92. The department failed to provide evidence supporting the allegation that Modvat credit was utilized, leading to the appeal being allowed.