1995 (8) TMI 198 - AT - Central Excise

Summary

The appeal was against a penalty imposed by the Deputy Collector, which was upheld by the Collector (Appeals). The tribunal found that there was no evidence of deliberate evasion of duty or clandestine removal of goods, leading to the penalty being deemed unsustainable. The appeal was allowed, and the penalty of Rs. 2,000 was set aside. (Case: Appellate Tribunal CEGAT, New Delhi, Citation: 1995 (8) TMI 198 - CEGAT, New Delhi)