2000 (11) TMI 450 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi confirmed a duty demand of Rs. 19,81,104 under the Compounded Levy Scheme for the period from September 1997 to March 2000. The applicants opted out of the scheme in January 1998 and argued they should not pay duty from that date. The Tribunal accepted the applicants' statement and waived the pre-deposit of duty demanded, staying recovery pending the appeal.