2001 (10) TMI 803 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal by granting waiver of pre-deposit. The dispute involved credit denial to dealers under Rule 174 of the Central Excise Rules. The Assistant Commissioner's decision to deny credit was overturned due to failure to follow relevant Tribunal judgments. The Tribunal emphasized that traders were covered under Rule 57G for credit, even before specific amendments. The appeal was allowed based on valid grounds for seeking condonation.