2000 (9) TMI 330 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the duty of Rs. 3,17,890/- and penalty of Rs. 31,000/- on the appellant for supplying a Cane Juice Clarifier. The appellant's argument that the clarifier was embedded to earth and not marketable was dismissed based on the product literature showing marketability. The appeal was rejected.