1996 (1) TMI 214 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal where a penalty of Rs. 20,000 was imposed on the appellants by the Collector, Central Excise, Allahabad. The appellants were engaged in manufacturing switchgear, transformers, and copper scrap. The Department alleged irregularities in gate passes, but the Tribunal found no intent to evade duty and dropped the penalty, citing Rule 173G(2)(vi) and Rule 173Q(d). The appeal was allowed, and the penalty was set aside.