2002 (10) TMI 716 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeals against the Commissioner's order confirming a duty demand of over Rs. 47 lakhs and imposing penalties. The Tribunal found that an amount of over Rs. 45 lakhs was already deposited with the department, and prima facie disagreed with the imposition of a penalty by the Commissioner. The applications for waiver of pre-deposit were allowed, and the appeals were posted for regular hearing on 26-11-2002.