1999 (7) TMI 189 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai confirmed a demand of Rs. 38,95,436 and imposed a penalty of Rs. 7,51,440 on the appellants for not meeting the qualification under Rule 57Q. The Commissioner sought early hearing due to the "huge" revenue involved, but the Tribunal dismissed the application as the revenue was not considered significant enough to affect the organization's smooth functioning.