2001 (10) TMI 699 - AT - Central Excise

Rectification of mistake - Duty - Payment of - Yarn - Interpretation of statutes - SSI Exemption

Summary

The Appellate Tribunal upheld the penalty order on duty deferment for yarn, citing Public Notice No. 40/96, but dismissed the application for rectification of mistake as the point was not argued earlier. The Tribunal found no substance in the application and dismissed it.