On seizure of the goods at various places and on the basis of visit by the officers, the show case numberice was issued to the Respondents claiming differential duty on glass cleared by the Respondents as it was found that in the classification list it was shown that the glass cleared and sold by the Re spondents was of a particular thickness whereas what was actually cleared and sold was glass of a greater thickness.
This appeal is against the judgment dated 19 11 1999 passed by the Customs, Excise and Gold Control Appellate Tribunal CEGAT .
The thicker glass fell into a different Tariff item and higher duty was payable on it.
However, CEGAT felt companystrained by the Constitution Bench Judgment of this Court in the case of Collector of Central Excise, Baroda v. Cotspun Ltd., .
The Collector companyfirmed the duty and penalty.
Therefore, differential duty and penalty were claimed.
CEGAT also held on all points in favour of the Department.
