2002 (12) TMI 190 - AT - Central Excise

Summary

The appeal was against a penalty of Rs. 10,000 imposed by the Commissioner for alleged non-payment of duty on wheels and tyres. The Commissioner dropped the duty demand, but imposed a penalty for not seeking permission to clear goods without duty payment. The Tribunal found no short-levy of duty or contravention of rules, so the penalty was set aside and the appeal allowed.