1994 (5) TMI 126 - AT - Central Excise

Summary

The appeal was against an order confirming a demand for Autolathe machines, with confiscation and penalty imposed. Duty was paid but machines were confiscated due to improper payment method. Tribunal found duty payment acceptable, set aside confiscation and penalty, and directed regularization of duty payment in RG 1 register. Stay petition became irrelevant.