1991 (3) TMI 291 - AT - Central Excise

Summary

The appeals were against penalties of Rs. 1,000 each for not filing RT 12 Returns. Appellants were manufacturers of S.O. Dyes under Licensing control. Penalties were imposed as they did not submit the declaration for exemption. Tribunal set aside the penalties as appellants were eligible for exemption and no duty evasion was found. Appellants were warned to comply with excise requirements until their declarations for exemption are accepted.