1998 (11) TMI 257 - AT - Central Excise

Summary

The appellate tribunal disposed of the appeal after granting unconditional stay of confirmed sums. Excess quantity of Polyester Film found was limited to 270.30 Kgs, not 2218.5 Kgs as alleged. Penalty not warranted for small variation of .001%. Department's action deemed excessive, appeal allowed, and lower order set aside.