1995 (7) TMI 225 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, MADRAS overturned a penalty of Rs. 10,000 imposed on the appellant by the Collector of Central Excise, Trichy under Rule 209 of the Central Excise Rules, 1944. The tribunal found no evidence connecting the appellant to the offense of evasion of excise duty by the supplier, thus granting the appellant the benefit of doubt and allowing the appeal.