2003 (7) TMI 607 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the appeal filed by the appellants engaged in the manufacture of Gun Powder, Slurry, and Safety Fuse. The tribunal found that the appellants deliberately mis-declared prices to evade duty payment, and that the lower authorities did not violate principles of natural justice. The appellants were found to have suppressed facts from the Revenue, and the evidence showed that they were receiving excess amounts from customers. The appeal was dismissed.