1999 (1) TMI 185 - AT - Central Excise

Summary

The appeal was against duty and penalty arising from 9 notices. Duty of Rs. 1.68 crores confirmed in the earliest notice and total penalty imposed. Applicant engaged in processing cotton fabrics, exempt from basic duty but liable under Additional Duties of Excise Act. Department argued exemption not applicable due to first proviso to Notification 121/94. Tribunal waived deposit of duty and penalty considering applicant's status as a sick industry.