2000 (12) TMI 416 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Revenue, directing the appellant to repay Rs. 2,05,017/- wrongly availed as Modvat credit. The appellant argued that the relief granted was not requested by the Revenue in their appeal. The Tribunal waived the deposit condition for entertaining the appeal and directed no coercive steps for recovery until further orders.