1997 (1) TMI 247 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, setting aside the duty demand of Rs. 6,38,095 imposed for molasses destructed by auto-combustion. The tribunal found that the appellants had taken reasonable steps to prevent the destruction, concluding that the loss was not due to negligence. The penalty of Rs. 1.5 lakhs imposed by the adjudicating authority was also overturned.