1999 (12) TMI 451 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, Mumbai involved a case regarding duty on Hydrochloric acid and Caustic soda converted into steam. The duty was demanded by denying a notification that exempts goods consumed in the factory for manufacturing final products. The Tribunal directed the applicant to deposit Rs. 1.5 lakh within two months and waived the remaining duty and penalty.