1999 (9) TMI 403 - AT - Central Excise

Summary

The appeal is against the order confirming duty demand and penalty under rule 173Q by the Additional Collector, Central Excise, Rajkot. The appellant failed to pay duty due to wrongly availing an exemption. Ignorance of law is no excuse. The appellant did not make efforts to verify the law position or apply for a Central Excise license. The Tribunal held that the department was justified in demanding duty and penalty. Appeal dismissed.