2000 (5) TMI 812 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai found that the demand for credit taken from 31-10-1986 to 8-6-1990 was barred by limitation and had to be set aside. Penalty for taking wrong credit was also not justified. The penalty under Rule 226 for not entering production particulars in the register was reduced to Rs. 2,000. The Tribunal's order was modified on 14-1-1998.