2003 (7) TMI 327 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed Appeal 2104/02 in part and dismissed Appeals 2102 and 2103/02. The tribunal set aside a penalty of Rs. 50,000 imposed under various rules but confirmed penalties on the other two appellants. The liability to duty was not disputed, and leniency was not granted for paying duty after the offence was detected.