1996 (5) TMI 194 - AT - Central Excise

Summary

The appeal was against the imposition of a penalty on the appellants for misdeclaration of their product as Grey Board/Deluxe Grey Board instead of Duplex Board. The department alleged misdeclaration based on investigations, but the issue of classification was still pending. The Tribunal found the claim was made bona fide, so the penalty was set aside, and the appeal was allowed.