1998 (11) TMI 362 - AT - Central Excise

Summary

The judgment is about a case where an application was made to dispense with the predeposit of total duty demand of Rs. 25,72,017.82 and penalties. The applicants, M/s. Aditya Polymers (P) Ltd. and Shri Yogesh Goel, argued that the demand was made on HDPE bags stitched by job workers considered as dummy units. Evidence was presented to show the job workers were independent units. An amount of Rs. 9,26,976 was already paid by the applicants. The Tribunal dispensed with the predeposit and granted a stay.