1999 (8) TMI 370 - AT - Central Excise

Summary

The judgment pertains to the dutiability of certain packaging materials supplied with corrugated boxes. The Tribunal confirmed duty of Rs. 40,73,725 and imposed a penalty under Section 11AC of the Central Excise Act, 1944. The applicants were directed to deposit Rs. 25.00 lacs for the appeal. The request for early hearing was dismissed as the issue was deemed contractual and not a valid ground for consideration. Another request related to a stay application was also dismissed.