2003 (8) TMI 388 - Commissioner - Central Excise

Summary

The Commissioner of Central Excise (Appeals), Chennai ruled in favor of the Appellant, represented by Shri K. Balasubramanian, Advocate. The Appellant's plea was based on discharging duty liability as per Rule 96ZO of CER, 1944. Despite a delay in payment, the penalty imposed by the lower adjudicator was deemed unjust and excessive. The penalty of Rupees seven and a half lakhs was set aside, and the appeal was allowed.