1998 (10) TMI 146 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal regarding confiscation of goods found in excess but upheld penalty imposition. The goods were in fully finished condition, not accounted for, and were liable to confiscation. The Tribunal modified the order, confiscating the goods and imposing a redemption fine of Rs. 9,000, while upholding the penalty without reduction.