2003 (9) TMI 440 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai found that the penalty under Section 11AC of the Central Excise Act could not be upheld as the duty amount was only Rs. 1,805, not justifying the 100% mandatory penalty of Rs. 47,483. The order was set aside, and the matter was remitted for re-determination of the penalty as per law. Appeal allowed as remanded.