1997 (5) TMI 235 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the appellant's contention that the duty and penalty were unjustly imposed due to the physical movement of goods and Modvat credit issues. The appellant's agreement with M/s. Tin Plate India Ltd. and financial difficulties were considered. The Tribunal waived the deposit of duty and penalty due to financial hardship.