2001 (6) TMI 596 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai involved a request for waiver of duty and penalty. The applicant received crude glycerine with insoluble salt, which was disposed of without specified manner. The duty demanded on the sediments of insoluble salt was upheld due to lack of evidence that it was waste. The duty was directed to be deposited in the Modvat account, with penalty waived upon compliance within a month. Compliance was to be shown by 15-6-2001.