1994 (10) TMI 159 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case where penalty was imposed under Rule 173Q, but the appellants argued it should be under Rule 223 with a ceiling of Rs. 1,000. The tribunal found the matter arguable and directed the appellants to deposit Rs. 5,000 within 2 months. Compliance was to be reported by 23-12-1994. (Case Citation: 1994 (10) TMI 159 - CEGAT, New Delhi)