2000 (5) TMI 847 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, stating that in the absence of provisions to quantify claims under Section 11D of the Act, the Commissioner cannot order duty to be credited to the government. The liability of the appellant to pay the amount in question continues, subject to adjudication as per the law. The judgment of the Madras High Court in M/s. Eternite Everest Limited v. Union of India was considered, emphasizing the need for machinery to adjudicate such claims.