2002 (1) TMI 460 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case where appellants sought waiver of duty and penalty amounts. The dispute was about the classification of the product under different chapter headings. The Commissioner (Appeals) held in favor of the Revenue. The Tribunal directed the appellants to make a pre-deposit of Rs. 2,50,000 towards duty by a specified date to stay recovery and appeal dismissal.