1999 (4) TMI 233 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai heard a case regarding waiver of duty and penalty amounting to Rs. 4.90 lakhs and Rs. 2 lakhs respectively. The applicant argued that the mixture in question cannot be chewed without additional processing. The Departmental Representative disagreed, citing marketability of the product. The Tribunal found issues arguable and directed the applicant to deposit Rs. 2.5 lakhs within two months to waive the remaining duty and penalty. Compliance was required by 18-11-1998.