2005 (11) TMI 410 - AT - Central Excise

Summary

The appeal filed by the assessee against a penalty of Rs. 52,500 imposed under Rule 57U(6) of the Central Excise Rules, 1944 was allowed by the Appellate Tribunal CESTAT, CHENNAI. The penalty was vacated as the rule was not in force during the period of dispute (1994-95).