2000 (12) TMI 112

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....Gold (Control) Appellate Tribunal (in short 'Tribunal') granting partial stay while dealing with an application for waiver of pre-deposit and dismissing the appeal for non-compliance of such order. Petitioner was assessed to extra demands of duty amounting to Rs. 1,08,35,181/- and penalty of Rs. 10 lakhs was also imposed by the Commissioner of Central Excise under Central Excise Act, 1944. Same is....

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....re was no scope for levy of duty as the petitioner purchased rejected alloys of various non-ferrous metals which are duty paid. Besides manufacturing alloys of copper, aluminium, zinc it also manufactures alloy nickel, tin and lead which are chargeable to duty and the other alloys are exempted under various exemp­tion notifications. Tribunal took note of the stand of respondent which, inter al....