2000 (7) TMI 364 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, a manufacturer of sodium cyanide, in a case involving duty demand on clearances. The Tribunal held that the extended period for duty demand did not apply as the appellant genuinely believed they could take credit on inputs used in manufacturing. The appeal was allowed, and the impugned order was set aside.