2004 (3) TMI 627 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi upheld the impugned order-in-appeal that set aside the confiscation of goods and reduced the penalty to Rs. 2000 under Rule 226. The respondents were engaged in manufacturing writing and printing paper and were availing exemption under Notification 3/2001-C.E. The excess goods found did not cross their exemption limit, so no evasion of duty was proven. The appeal of the Revenue was dismissed.