1999 (10) TMI 274 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the appeal filed by the appellants against the Order-in-Original dated 26-11-1992. The case involved the clearance of drums and components under the cover of waste and scrap, leading to confiscation of goods, redemption fine, and penalty imposition. The appellants claimed the seized drums were defective and cleared as waste, but the tribunal found no evidence to support this, upholding the impugned order.