1999 (11) TMI 227 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard an application for waiver of duty demand of Rs. 5,04,301/- due to non-compliance with Central Excise Rules. The applicants argued they had informed the Commissioner of Central Excise about factory closure and provided necessary records. The Tribunal directed the applicants to deposit Rs. 1,50,000/- within two months, with the remaining duty waived during the appeal process. Compliance was to be reported on 20-1-2000.