1998 (12) TMI 563 - AT - Central Excise

Summary

The case involved the non-re-export of gas cylinders within the specified time frame, leading to a duty demand of Rs. 43,912. The Commissioner upheld the duty demand due to the delay in re-exporting the cylinders. The appellants failed to fulfill their obligation to re-export the cylinders within six months, even after more than 6 years. The appeal was rejected, and the duty was directed to be paid only for the cylinders that were still not empty.