2006 (11) TMI 432 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Ahmedabad heard a case regarding delay in payment of Central Excise Duty by a fabric processor. Penalty imposed for the delay was challenged, and it was found that the penalty was not applicable as per Rules 8(4) and 25 of the Central Excise Rules. The penalty was set aside, and the appeal was partially allowed.