2001 (2) TMI 214 - AT - Central Excise

Summary

The appeal by M/s. SRF Limited regarding demand on Nylon Filament Yarn exceeding tolerance of +4% was dismissed by Appellate Tribunal CEGAT, Chennai. The Department did not need to draw samples as the appellants' own test report showed the tolerance limit was exceeded. The demand for duty and penalty was confirmed due to mis-declaration by the appellants. Penalty imposed was Rs. 25,000.