1996 (4) TMI 182 - AT - Central Excise

Summary

The Collector imposed a penalty of Rs. 40,00,000.00 on the appellant for clandestine removal of cigarettes without paying excise duty. The appellant argued that the penalty amount exceeded the limits set by the relevant Rules. Rule 209 was not in effect at the time. The penalty was reduced to Rs. 2000.00, Rs. 1000.00, and Rs. 2000.00 under different Rules. The imposition of the original penalty was set aside, and the appeal was allowed.