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<h1>CESTAT Mumbai: Revenue wins appeal on pre-1994 GPs. Notification 16/94 conditions not met. Montari Industries Ltd. decision not applicable.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, AURANGABAD Versus BAJAJ AUTO LTD.</h3> The Appellate Tribunal CESTAT, Mumbai ruled in favor of the Revenue in an appeal concerning original GPs issued before 1-4-1994. The appellants did not ... Modvat/Cenvat - Duty paying documents The Appellate Tribunal CESTAT, Mumbai ruled in favor of the Revenue in an appeal regarding original GPs issued before 1-4-1994. The appellants failed to meet the conditions of Notification 16/94, and the appeal was allowed. The decision of the Larger Bench in Montari Industries Ltd. was not applicable in this case.