1994 (3) TMI 181 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi found the appellants liable for evading duty on jute rope under Item 18D of Central Excise Tariff. The seized rope coils were held liable for confiscation, with a redemption fine and a penalty imposed. The tribunal upheld the classification of the rope under Item 18D but reduced the penalty imposed on the appellants to Rs. 15,000.