1977 (8) TMI 156 - Commissioner - Central Excise

Summary

The judgment in the case of Collector of Central Excise, New Delhi involved a penalty imposed for manufacturing and clearing cold rolled strips without a license and duty payment. The Appellate Authority set aside the Assistant Collector's decision as there was insufficient evidence to classify the products as strips. The appellants were granted relief. (Citation: 1977 (8) TMI 156)