2003 (6) TMI 313 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi set aside the penalty and confiscation of goods imposed on the appellants in the common order-in-appeal. The tribunal found that no violation of Central Excise Rules occurred as the goods were purchased by a trader from a Small Scale Industry (SSI) unit and no duty was required to be paid. The seized goods were to be released to the trader, the owner, and no penalties were imposed on either party. The appeals of both appellants were accepted.