1999 (3) TMI 326 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Calcutta set aside the penalty of Rs. 3.00 lakh imposed by the Commissioner of Central Excise, Calcutta-II. The penalty was levied without proper investigation and evidence collection, and the show cause notice did not specify the basis for the penalty. The tribunal found the penalty imposition unjustified and disposed of the stay petition.