2004 (7) TMI 449 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal filed by the appellant represented by Shri K.I. Vyas, Advocate, against the penalty imposed under Section 11AC of the Central Excise Act for short payment in August 1994. The penalty under Rule 173Q(1) invoked by the Commissioner (A) was deemed illegal, and the impugned order was set aside.