2002 (7) TMI 502 - AT - Central Excise

Summary

The case involved a registered dealer whose goods were confiscated and fined by the Deputy Commissioner of Central Excise. The Commissioner (Appeals) later overturned the confiscation but upheld the penalty. The Appellate Tribunal found that there was no evidence of the dealer entering incorrect details in the invoice to facilitate duty credit, so the penalty was set aside, and the appeal was allowed.