2005 (12) TMI 133 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai heard a case involving an Export Oriented Unit, M/s. Jain Irrigation Limited, regarding the supply of polycarbonate sheets to M/s. GCL Equipment and Machines Pvt. Ltd. for manufacturing Ballot boxes for export. Duty demand of Rs. 38,61,804/- was confirmed but eventually waived due to prima facie evidence of goods being exported as per Notification No. 43/2001. Recovery of duty stayed pending appeals.