2000 (7) TMI 915 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal against the order of the Commissioner (Appeals), Central Excise, Jaipur. The case involved independent processors who paid duty based on trader-declared value under Notification No. 27/92-C.E. The Tribunal found no evidence of collusion with traders in misdeclaration, upholding the dropping of penalty by the Commissioner (Appeals).