1999 (9) TMI 327 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi confirmed a demand of Rs. 35,82,340.00 under Section 11A of the Central Excise Act, 1944 and imposed a penalty of a like amount under Section 11AC. The appellant argued that affixing their brand name "ARK" on taps, cocks, and valves did not warrant duty levy. The Tribunal waived the pre-deposit condition under Section 35F and directed no recovery action until appeal disposal. An early hearing was scheduled for the appeal along with related cases on 5-11-1999.