2003 (1) TMI 542 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal and remanded the matter back to the appellate authority for hearing without insisting on pre-deposit. The appeal was dismissed initially due to non-compliance with Section 35F of the Central Excise Act regarding Modvat denial based on a curable defect in the invoice from a First Stage Dealer.