2002 (1) TMI 816 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeals against the confiscation order and penalty imposed on the appellants for purchasing paper-based laminated sheets. The Tribunal found that the buyers were unaware of the classification dispute and should not be penalized for the manufacturer's actions. The confiscation order and penalty were set aside, emphasizing leniency due to the buyers' lack of knowledge. The appeals were allowed, and the impugned order was set aside.