1991 (7) TMI 204 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi involved allegations of duty evasion on goods worth Rs. 9.75 lakhs. The applicants argued that no duty evasion occurred as the goods were used for job work and there was only a procedural lapse. The Tribunal found no duty evasion and allowed the stay petitions unconditionally.