2001 (7) TMI 1107 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant, Smt. Archana Wadhwa, represented by Shri B.J. Mookherjee. The tribunal set aside the penalty imposed for issuing an invoice without pre-authentication, citing the two-year delay in penalty proceedings as unreasonable for a procedural irregularity that is curable. The appeal was allowed with consequential relief to the appellant.