2003 (3) TMI 578 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeals filed by M/s. Rishi Packers Ltd. and Shri Naresh Zinabhai Patel against the Commissioner's demand of duty and penalties. The Tribunal found insufficient evidence to support the charge of clandestine production based on a wrong entry in the production register. The appeals were allowed, and the impugned order was set aside.