2002 (4) TMI 544 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal by Smt. Archana Wadhwa after dispensing with the condition of pre-deposit of personal penalty. The appellant was manufacturing dutiable and exempted products from common input molasses. The Revenue found no duty paid on racking losses, but the appellant paid the duty before adjudication. The tribunal found no mala fide intention on the appellant's part and no justification for imposing a personal penalty. The appeal was allowed with consequential relief to the appellants.