2000 (1) TMI 280 - AT - Central Excise

Summary

The appeal was filed by M/s. Shanil Packaging Pvt. Ltd. regarding the availability of benefit under Notification No. 132/86-C.E. for Lay Flat Tubing and H.M. HDPE bags. The appellants did not prove eligibility for the exemption, resulting in the duty demand being confirmed, but the penalty was set aside. The appeal was rejected except for the penalty modification.