2002 (1) TMI 904 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellants in a case involving the manufacturing of fly wheels for M/s. Mahindra & Mahindra. The tribunal found that the duty demand should be directed at the premises where the fly wheels were manufactured, not at the appellants. The penalty imposed on other entities was deemed unjustified. The order was set aside, and the appeal was allowed.