2002 (7) TMI 371 - AT - Central Excise

Summary

The appeal was against the order-in-appeal by the Commissioner of Central Excise (Appeals), New Delhi. The appellant argued that goods were not excisable, citing relevant case law. However, the tribunal found that the goods were excisable and extended time limit for duty demand applied. The tribunal dismissed the appeal regarding duty demand but reduced the penalty from Rs. 4,92,922 to Rs. 2 lakh. The stay application and appeal were otherwise dismissed.