2002 (2) TMI 813 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the Commissioner's decision confirming duty liability on goods cleared without payment, imposing a penalty of Rs. 1 lakh, and ordering confiscation of plant and machinery. The appellant's request for penalty reduction and setting aside confiscation was denied due to lack of explanation for non-payment of duty. The appeal was dismissed.