2000 (11) TMI 832 - AT - Central Excise

Summary

The Appellate Tribunal confirmed duty demand of Rs. 2,100 for recoveries from customers for maintenance of printing cylinders. Modvat credit of Rs. 9,194 disallowed due to late declaration filing. Penalties reduced to Rs. 1,000 and Rs. 2,500 respectively. Appeal rejected except for penalty modification.