1998 (7) TMI 234 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Madras upheld duty demand of Rs. 6,58,502.72 and penalty of Rs. 3,00,000 imposed by the Commissioner for procedural violations. The appellant, a charitable training institute, had paid duty for most goods but violated in few cases. The penalty was reduced to Rs. 25,000 due to procedural lapses. The duty due must be deposited as per the modified order.