1999 (2) TMI 166 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the duty demand of Rs. 36,834 on processed cotton fabrics due to the use of power for colour fixation, denying benefits under Notifications 48/90 and 253/82. The extended period of limitation was justified as the appellants did not comply with Central Excise formalities. The appeal was rejected, confirming the duty levy and penalty of Rs. 2,000.