2000 (8) TMI 337 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai involved a duty demand of Rs. 16,61,822.44, with Rs. 4,15,456/- already paid. The duty was questioned due to incorrect refund under Notification 115/86. The tribunal found the applicant had a strong case as compliance with Explanation 4 was not mandatory for claiming the notification's benefit, and the lack of registers for oil calculations was justified by records required under relevant laws. Deposit of remaining duty was waived and its recovery stayed.