1996 (1) TMI 182 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of a vanaspati manufacturer, overturned the Collector's order imposing penalties due to disputed deductions and the company being a sick industry. The Tribunal quashed the penalty levy based on the circumstances and directed assistance for the company's rehabilitation. The appeal was disposed of accordingly. [Case: 1996 (1) TMI 182 - CEGAT, New Delhi]