1996 (4) TMI 338 - AT - Central Excise

Summary

The appeal arose from a duty demand of Rs. 3,89,508.13 on the appellants for manufacturing copper shells and blanks without discharging duty liability. The Collector imposed a penalty of Rs. 2,500. However, Notification 54/89 issued under Section 11C resolved the dispute, and the demand and penalty were set aside. The appeal was allowed.