2000 (5) TMI 313 - AT - Central Excise

Summary

The judgment is about a waiver application for deposit of duty and penalty under Section 11AC. The applicant manufactured goods without payment of duty, claiming benefit of Notification 88/88. The Commissioner denied the notification due to the area not being considered a rural area. The Tribunal accepted the applicant's contention that the area should still be considered a village. A deposit of Rs. 15 lakhs was ordered, with the remaining amount waived upon timely payment. Compliance was required by June 27, 2000.