2008 (1) TMI 30 - AT - Central Excise

Penalty- Commissioner(A) in his decision confirm the duty i.r.o. the fuel used in the manufacture of electricity , which in turn used in the residential premises or supplied to GEB grid but not imposed personal penalty - Tribunal found no error in the decision of Commissioner(A) and revenue appeal set aside

Summary

The Appellate Tribunal CESTAT Ahmedabad rejected Revenue's appeal for imposing a penalty on the respondent for using fuel in the manufacture of electricity. The Tribunal cited a previous case involving Reliance Industries Limited where duty was confirmed but no personal penalty was imposed, leading to the rejection of the appeal.