2000 (6) TMI 609 - AT - Central Excise

Summary

The appellants claimed exemption under Notification No. 175/86 but did not comply with the Asstt. Commissioner's direction to file a B-13 bond. Penalty was imposed for non-compliance, which was reduced by the Commissioner (Appeals) but retained partially. The Tribunal upheld the retention of the penalty due to deliberate defiance of the duty order. The appeal was dismissed.