2004 (12) TMI 407 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi, allowed the appeal against a penalty of Rs. 10,000 imposed on the Appellant for failure to maintain proper central excise accounts. The Tribunal noted that the total clearance of the Appellant was within full exemption from central excise duty, and since there was no duty evasion, the penalty was not justified. The penalty was set aside due to the Appellant's unit being non-functional and facing difficulties.