https://www.taxtmi.com/caselaws?id=108310 The Appellate Tribunal CEGAT, New Delhi upheld duty demand, confiscation, and penalties on the appellants for misrepresenting facts and evading duty by manufacturing full control panels in their factory while declaring only "Panel frame" production. The tribunal found evidence of deliberate fraud, rejecting the appellants' attempt to transfer goods' value to non-excisable activities through false documentation. The penalties imposed were deemed appropriate, and the appeals were rejected due to lack of merit. en-us Fri, 25 Oct 2002 00:00:00 +0530 Fri, 30 Mar 2012 18:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108310 The Appellate Tribunal CEGAT, New Delhi upheld duty demand, confiscation, and penalties on the appellants for misrepresenting facts and evading duty by manufacturing full control panels in their factory while declaring only "Panel frame" production. The tribunal found evidence of deliberate fraud, rejecting the appellants' attempt to transfer goods' value to non-excisable activities through false documentation. The penalties imposed were deemed appropriate, and the appeals were rejected due to lack of merit. Case-Laws Central Excise Fri, 25 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108310