2014 (6) TMI 90 - AT - Central Excise

Duty demand - Petty amount - lower appellate authority has dismissed the demand of excise duty for an amount of Rs.462/- and a penalty of Rs.500/- Held that - Considering the negligible amount of Revenue involved in this matter, appeals dismissed - decided against the revenue.

Summary

The Appellate Tribunal CESTAT MUMBAI dismissed the Revenue's appeal against Order-in-Appeal no.PII/BKS/307/2004 dated 09/07/2004, which had dismissed the demand of excise duty for Rs.462 and a penalty of Rs.500. The appeal was dismissed due to the negligible amount of revenue involved.