2001 (12) TMI 590 - AT - Central Excise

Summary

The judgment concerns an appeal regarding duty and penalty amounts. The appellant, a medicine manufacturer, disputed duty confirmation due to disallowed Modvat credit for broken glass bottles. The respondent argued that Rule 57D does not apply as breakage occurred before manufacturing. The tribunal directed the appellant to debit Rs. 30,000 more, with duty balance and penalty waived pending appeal compliance. Compliance to be reviewed on 1-2-2001 for appeal disposal.