2007 (1) TMI 343 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, WEST MUMBAI upheld the order of the Commissioner of Central Excise (Appeals) setting aside a redemption fine of Rs. 35,000 imposed on the respondents. The goods detained were not manufactured by the respondents, leading to the rejection of the appeal filed by the revenue. No findings were required on the record of cross objection raised.