2003 (7) TMI 508 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Chennai required the appellants to pre-deposit duty amount of Rs. 2,09,627 for alleged violation of Notification No. 45/94. The appellants had exported goods but failed to produce a certificate from Central Excise authorities regarding raw material utilization. The Tribunal granted waiver for the balance of duty and penalty, allowing the appeal for out of turn hearing on 5th November, 2003.