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<h1>Appellate Tribunal Upholds Duty Demand for Clandestine Pan Masala; Penalties Imposed</h1> The Appellate Tribunal CEGAT, New Delhi upheld a duty demand of Rs. 61,73,803 against appellant No. 1 for clandestine manufacturing and clearing of Pan ... Stay/dispensation of pre-deposit - Clandestine removal The Appellate Tribunal CEGAT, New Delhi confirmed a duty demand of Rs. 61,73,803 against appellant No. 1 for clandestinely manufacturing and clearing Pan Masala. A penalty of Rs. 30 lakhs was imposed under Rule 173-Q. Appellant No. 2, the Managing Director, was fined Rs. 10 lakhs. The Tribunal directed appellant No. 1 to deposit Rs. 10 lakhs within 12 weeks, with recovery stayed during the appeal. The pre-deposit of penalty for appellant No. 2 was waived. The appeal was scheduled for compliance on 5th October, 1999.