2000 (2) TMI 352 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, setting aside the demand for duty. The tribunal found that the department failed to prove that the appellant had wrongly taken credit on goods. The show cause notice was deemed premature and illegal, leading to the order being overturned. The department retains the right to issue a new notice if justified by facts and law.