2009 (7) TMI 166 - HC - Central Excise

Summary

The High Court of Punjab & Haryana at Chandigarh dismissed the revenue's appeal under Section 35-G of the Central Excise Act, 1944. The Tribunal had deleted the penalty imposed on the dealer-respondent as there was no evidence of clandestine removal of goods. The Court found no merit in the appeal as no material substantiating clandestine removal was presented, and the contradictory statements of the dealer's executive did not support the revenue's case.