2001 (7) TMI 1022 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai overturned the duty demand of Rs. 93,264.63 but upheld the penalty of Rs. 5,000 imposed under Rule 173Q of the Central Excise Rules, 1944 for failure to inform the Department about the manufacture of computers for training purposes. The goods were exempted from duty under Notification No. 167/71-C.E.