1998 (10) TMI 131 - AT - Customs

Summary

The Appellate Tribunal CEGAT in New Delhi dismissed the appeal regarding the demand of Rs. 1,16,646 against the appellants for not producing the required consumption certificate from the Asstt. Collector of Central Excise, as stipulated in Notification No. 46/85-Cus. The certificate from a Chartered Accountant was not accepted as it did not meet the notification's requirements. The appeal was dismissed based on this non-compliance.