1999 (1) TMI 76 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the confiscation of goods and redemption fine of Rs. 5,000 imposed by the Assistant Commissioner on a party found carrying goods without proper documentation. However, the tribunal reduced the redemption fine to Rs. 1,500 and Rs. 2,000 for different aspects, and set aside the personal penalty of Rs. 1,000 due to lack of mens rea. The appeal was disposed of accordingly.