1998 (8) TMI 537 - AT - Central Excise

Summary

The appeal was about imposing penalty under Rule 209A of the Central Excise Rules on the Commercial Officer for non-accountal of finished excisable goods. The Additional Collector did not provide any findings before imposing the penalty of Rs. 1,000. The Appellate Tribunal found no reason to impose the penalty and allowed the appeal by setting it aside.