1997 (12) TMI 403 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Calcutta overturned a penalty of Rs. 100 imposed on the respondents for non-submission of RT 12 returns for July 1989. The impugned product was classified under sub-heading 3003.20 with a nil rate of duty. The tribunal upheld the decision to set aside the penalty as the product was found to be exempt from duty. The appeal by the revenue was rejected.