1999 (1) TMI 184 - AT - Central Excise

Summary

The appeal was against duty and penalty arising from 9 notices, treated as appeal against duty of Rs. 1.68 crores and total penalty. Applicant engaged in processing cotton fabrics, contended duty was paid upon clearance and processed goods are exempt if captively consumed. Department argued against exemption, citing Notification 121/94 and 217/86. Tribunal waived deposit of duty and penalty due to applicant being declared a sick industry.