1999 (1) TMI 147 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai involved applications for waiver of duty deposits by M/s. Asian Tech Ltd. and M/s. Geo-Tech Foundation and Construction. The applicants argued duty exemption under Notification 36/94 and its amendment, while the Departmental Representative disagreed, stating liability to duty if excisable goods were manufactured. The Tribunal directed both applicants to deposit the duty within two months, waiving penalty and redemption fine.