2017 (1) TMI 1418 - AT - Central Excise

Maintainability of appeal - Penalty - Quantum of amount involved in appeal - Held that - appeal is dismissed on pecuniary jurisdiction insofar as duty demand is concerned - considering that interpretation of classification was involved in the appeal, penalty is waived - appeal allowed - decided partly in favor of appellant.

Summary

The Appellate Tribunal CESTAT, Chennai dismissed a duty demand case of Rs. 2.80 lakhs due to heavy workload. Penalty was waived due to classification interpretation. The appeal was partly allowed.