2005 (2) TMI 600 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi upheld the penalty on the respondents for tampering with excise records and evading duty, despite them depositing the duty amount before the show cause notice. The Tribunal found the deposit not voluntary and reinstated the penalty based on the specific circumstances of the case. The decision reversed the order of the Commissioner (Appeals) and restored the penalty imposed by the adjudicating authority.