2001 (5) TMI 843 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the imposition of duty and penalty on the appellant for not paying duty on goods used in Research and Development Section. The appellant was directed to make a pre-deposit of duty amounting to Rs. 4 lakhs within six weeks. The penalty amount was waived temporarily. Compliance was to be reported by June 27, 2001.