2000 (4) TMI 627 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant, dispensing with the pre-condition of duty amount and staying the recovery during the appeal. The case involved whether the appellant, with units in Ranchi and Jamshedpur, could benefit from a small scale exemption for Ranchi and Modvat credit for Jamshedpur. The Tribunal found a prima facie case in favor of the appellant, referencing earlier decisions, and granted the relief sought.