1993 (9) TMI 213 - AT - Central Excise

Summary

The Collector of Central Excise, Surat, filed a Reference Application against an order of the Tribunal, seeking to appeal a demand for Rs. 215 and a penalty of Rs. 100. The Tribunal found no legal error, stating the issue was about appreciating evidence, not a legal point. The application was dismissed, and the Collector was advised to focus on more productive efforts. The order will be sent to the Board, Member (Judicial) for information.