1988 (2) TMI 303 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi in 1988 (2) TMI 303 stated that the Collector's order was incorrect as M/s. Calcutta Fan Works Pvt. Ltd. were allowed to avail 56-A procedure under Notification No. 95/79-C.E. The Collector demanded reimbursement of proforma credit, but the Tribunal found lack of clarity in the case and set aside the order for re-adjudication.