1994 (2) TMI 193 - AT - Central Excise

Summary

The appeal was against a penalty imposed by the Collector of Central Excise, Aurangabad, which was reduced from Rs. 1,00,000 to Rs. 2,000. The penalty was for storing modvat inputs outside the factory due to space constraints, even though permission was sought but not received. The appellants paid the amount demanded within 4 days of being notified.