1999 (4) TMI 221 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai condoned the delay in filing 11 appeals. The duty and penalty waiver applications totaling Rs. 38.50 lacs and Rs. 1,000 were granted. The dispute was regarding the exemption of paints supplied to the Indian Navy for use on naval ships. The Tribunal ruled in favor of the applicant, citing a Supreme Court judgment and noting the lack of specific evidence against the use on naval ships. Recovery of duty and penalty was stayed.