1997 (4) TMI 217 - AT - Central Excise

Summary

The appellate tribunal set aside the penalty imposed on the appellants as the Show Cause Notice did not mention any penalty provision, following precedent where penalty is not sustainable without such mention. The appeal was allowed. (Case: Appellate Tribunal CEGAT, New Delhi, Citation: 1997 (4) TMI 217 - CEGAT, New Delhi)