2002 (4) TMI 856 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeals filed against the decision of the Commissioner of Central Excise, Mumbai-III. The Commissioner had confirmed a duty demand of Rs. 4,362.27 and confiscated brass rods, imposing penalties. The Tribunal found that the duty was paid for the goods, so no violation occurred, setting aside the impugned order and allowing the appeals.