2004 (3) TMI 458 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the respondents in the appeal filed by the Revenue regarding the detention of plant and machinery. The respondents paid the duty and interest in full, leading to the vacation of the detention order by the Commissioner (Appeals). No show cause was issued for the penalty, so the detention was not justified. The appeal of the Revenue was dismissed.