1999 (1) TMI 81 - AT - Central Excise

Summary

The Appellate Tribunal upheld the duty demand, confiscation, and penalty imposed on the appellants for clearing HDPE tapes and sacks without payment of duty. The appellants' declaration that the goods fell under a different chapter was not accepted as justification. The Tribunal found that the appellants were aware of the correct classification and therefore upheld the penalty. The appeal was rejected.