2000 (9) TMI 335 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai granted waiver of pre-deposit of penalties imposed on pesticide manufacturers for not maintaining manual records and not following procedural requirements. The tribunal found no need for penalty as the assessees were permitted to maintain computerized records. The request for stay of the order of confiscation was not addressed as it was not within the ambit of Section 35F of the Act.