CEGAT Appellate Tribunal in Chennai modifies order, allows appeal on merits, requires Rs. 30,000 pre-deposit, waives Rs. 60,000 penalty. Remanded for further consideration.
KOLAR CEMENT PRODUCTS (P) LTD. Versus COMMISSIONER OF C. EX., BANGALORE
KOLAR CEMENT PRODUCTS (P) LTD. Versus COMMISSIONER OF C. EX., BANGALORE - 2000 (122) E.L.T. 854 (Tribunal) The Appellate Tribunal CEGAT, Chennai modified the order to grant the appellants an opportunity to contest the matter on merits. The appellants were directed to pre-deposit a duty amount of Rs. 30,000 within three months, with the waiver of a penalty of Rs. 60,000. The case was remanded to the Commissioner (Appeals) for further consideration.