2001 (8) TMI 882 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai confirmed duty demand of Rs. 1,68,12,710.84 on Diatomaceous Earth produced by the applicant. Penalty equivalent to duty imposed under Sec. 11AC and Rule 173Q of the Central Excise Rules. The applicant manufactures additives for automotive and industrial lubricants, using diatomaceous earth in the filtration process. The material emerges as Waste Filter Cake. The Tribunal granted waiver of pre-deposit and stay of recovery of duty and penalty pending the appeal based on a strong prima facie case.