2003 (8) TMI 437 - AT - Central Excise

Summary

The appeal was about the benefit of Notifications No. 8/97 and 55/91-C.E. for a 100% EOU in DTA. The Commissioner (Appeals) denied the benefit based on a Tribunal ruling. Penalty of Rs. 15,000 was imposed, but later set aside due to lack of mala fide intention by the appellants. The appeal was disposed of with the penalty modification.