1990 (11) TMI 251 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bombay ordered the applicant to deposit Rs.1,10,20,780.46 towards duty and Rs. 20,000 penalty. The dispute was regarding the use of unspecified motor vehicle parts in the manufacture of I.C. Engines, claiming exemption under Notification 167/79. The Tribunal granted a stay on duty and penalty recovery, finding that the parts were used in the manufacture of excisable engines following Chapter X procedure.