2002 (5) TMI 553 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai confirmed duty demand of Rs. 1,93,840/- on HDPE granules used for home consumption instead of export after being used in drum manufacture. The demand was beyond six months, and the time limit under Section 11A of the Central Excise Act was not applied to demands under Rule 196. The issue of time limitation under Section 11A in Rule 196/223A was referred to a Larger Bench in CCE, Jamshedpur v. Tata Iron & Steel Company. Waiver of pre-deposit of duty and penalty of Rs. 20,000/- was granted pending appeal due to the reference to the Larger Bench.