2001 (5) TMI 641 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata rejected the Revenue's appeal against the order confirming a demand of Rs. 1,60,391 under Rule 9(2) and imposing a penalty of Rs. 1,000 for allowing molasses to deteriorate and overflow without justification. The Commissioner (Appeals) found the allegations weak and unsupported by physical verification, concluding that the demand and penalty were not sustainable. The appeal was dismissed, upholding the Commissioner's order.