1997 (10) TMI 142 - AT - Central Excise

Summary

The appeal arose from an Order-in-Original confirming duty amount of Rs. 21,958/- and imposing a penalty of Rs. 25,000/- under Rule 173Q of Central Excise Rules, 1944. The appellants were manufacturing trailers of motor vehicles without necessary licenses. The classification adopted by authorities was deemed appropriate. Penalty reduced to Rs. 5,000/-, appeal otherwise rejected.