1999 (9) TMI 268 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of Ms. Jyoti Balasundaram, confirmed duty demand on gittis as manufactured goods under CET sub-heading 2505.90. The Tribunal held that crushing boulders into stones amounts to manufacture. The demand beyond six months was set aside due to the appellants' bona fide belief. Penalty was reduced to Rs. 10,000, and the appeal was partly allowed.