1997 (6) TMI 108 - AT - Central Excise

Summary

The appeal addressed whether late submission of D-3 intimation required payment of duty again for damaged vehicles cleared for export. The identifying particulars of the vehicles, such as Chassis No. and Engine No., were furnished during earlier clearances and were easily identifiable. The Appellate Tribunal ruled that since the vehicles were clearly identifiable and the purpose of the intimation was met, the demand for duty again was unjustified and set aside. However, a penalty was upheld due to irregularity.