2000 (1) TMI 245 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, MADRAS dismissed the appeal and stay application as the penalty imposed under Baggage Rules, 1994 is not entertainable before the Tribunal, but should be filed before the Government of India. The party was misguided by a covering letter and may move an appeal with an application for condonation of delay. The appeal and stay application were dismissed for want of jurisdiction.