1990 (6) TMI 173 - AT - Customs

Summary

The appeal was against an Order-in-Original by the Additional Collector of Central Excise, Nagpur. The appellant was held liable to penalty based solely on the statement of an accomplice, which lacked corroboration. The Tribunal set aside the penalty imposed on the appellant as the conclusion based only on the accomplice's statement was not proper. The appeal was allowed.