1997 (11) TMI 181 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi granted waiver of pre-deposit under Section 35F of the Central Excise Act, 1944. The appellant, a manufacturer of Branded Pan Masala, contested a show cause notice alleging suppression of true assessable value. The Tribunal found errors in the calculation of assessable value and directed the appellant to pay Rs. 21,38,234/- or adjust it in RG 23A within two months. Compliance report due on 4-2-1998.