1998 (2) TMI 190 - AT - Central Excise

Summary

The application for waiver of duty of Rs. 1.2 lac was denied by the Appellate Tribunal CEGAT, New Delhi. The Tribunal found that storage tanks are necessary components in the plant for the manufacture of the final product. The applicant was directed to deposit Rs. 60,000 within six weeks, with the remaining duty amount waived during the appeal. Compliance was to be reported by 30th March, 1998.