2009 (9) TMI 782 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT CHENNAI remanded the issue of duty demand and penalty imposition to the adjudicating authority. The Commissioner of Central Excise reduced the demand to Rs. 8,76,069 and imposed a penalty of Rs. 1 lakh on the proprietor of M/s. Gold Soap Company. The plea regarding penalty under Rule 209A was rejected as it was not raised earlier before the Tribunal. The impugned order was upheld and the appeal was rejected.