1998 (10) TMI 225 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal regarding the seizure of paper samples by jurisdictional officers. The samples were not accounted for in the prescribed registers, leading to a demand for duty payment and a penalty. The Tribunal found that the penalty and duty demand were excessive, as the goods were still in the factory and not cleared. The appeal was allowed, and the lower order was set aside, granting consequential relief.