1993 (10) TMI 102 - CGOVT - Central Excise

Summary

The judgment addressed the appeal for reduction in fine and penalty related to confiscated ball bearings. The government emphasized the importance of implementing the order-in-appeal issued by the Collector (Appeals) within the specified time frame, without waiting for a review certificate. The party's request for reducing the re-export fine or personal penalty was rejected, and the order-in-appeal was directed to be implemented immediately by the Assistant Collector upon party's approach.