2005 (1) TMI 151 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellants, a manufacturer of aluminum Doors, Windows, and Partitions. Central Excise Officers found shortages in stock, and duty was deposited. A show cause notice was issued later, invoking an extended period. The tribunal found no evidence of clandestine activities and set aside the penalty imposed on the appellants, as duty was deposited before the notice.