2000 (6) TMI 423 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed part of the appeal filed by the manufacturers of motor vehicle parts. Credit of Rs. 17,900 was allowed as the delay in filing the declaration was condoned. However, a differential duty demand of Rs. 19,430.77 was confirmed due to contravention of Rule 57F(1)(ii) for clearing goods at a lower duty amount. Penalty of Rs. 3,000 was also imposed.