2002 (2) TMI 678 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai admitted an appeal regarding a penalty imposed on a manufacturer for paying duty in excess on plastic parts. The penalty was set aside as it was found that the excess payment was not intentional to facilitate Modvat credit for the buyer. The manufacturer claimed the excess payment was a mistake, leading to the dismissal of the appeal.