1993 (10) TMI 147 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bombay directed the applicants to deposit duty of Rs. 6,86,573 and a penalty of Rs. 60,000 for their appeal on merits. The issue was regarding denial of small scale exemption for parts of diesel engines like filter head and filter element. The applicants were allowed to furnish a personal bond covering the duty amount within 4 weeks to stay and waive the duty and penalty. The plant and machinery ordered confiscation should not be disposed of.