1980 (1) TMI 194 - Commissioner - Central Excise

Summary

The appeal by M/s. K.B. Foams (P) Limited against a penalty imposed by the Assistant Collector of Central Excise, Bangalore II Division was considered by the Appellate Collector of Central Excise, Madras. The penalty of &8377; 700 was set aside due to the clerical error made by the appellants, which was rectified promptly once detected. The Appellate Collector found the offense to be technical in nature and advised the appellants to be more careful in the future.