1999 (4) TMI 212 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai involved applications for waiver of duty totaling Rs. 4.90 lakhs and penalty Rs. 2 lakhs. The applicant claimed exemption under Notification 10/96, but the Departmental Representative argued that additional duty was leviable. The Tribunal found issues to be prima facie arguable and directed the applicant to deposit Rs. 2.5 lakhs within two months to waive the remaining duty and penalty. Compliance was to be done by 18-11-1998.