1999 (2) TMI 152 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, setting aside a duty demand of Rs. 11,92,213/- and a penalty of Rs. 25,000/- imposed on grey fabrics cleared for processing. The Tribunal held that cess on processed cloth is not leviable if already paid on the grey cloth, following a previous decision. The appeal was allowed, and the impugned order relating to duty and penalty was set aside.