2001 (8) TMI 1066 - AT - Central Excise

Summary

The appeal was against Order-in-Original No. 24/97 of Commissioner of Central Excise, Madurai. The Commissioner imposed a penalty of Rs. 35,000 under Rule 173Q(1)(a) for the periods 1-4-90 to 19-9-90 and 1-4-91 to 10-9-91. The appellant argued that no penalty was warranted as they had filed necessary documents and paid duty promptly after the show cause notice. The Tribunal agreed, setting aside the penalty but confirming the rest of the order.