1997 (12) TMI 235 - AT - Central Excise

Summary

The Appellate Tribunal upheld the Collector's decision to confiscate goods found in the appellant's factory, which were considered excisable. The goods were not merely roughly shaped by forging and had the essential shape of finished articles. The redemption fine was reduced to Rs. 5,000 and the penalty to Rs. 2,500. The appeal was rejected with this modification.