1999 (11) TMI 393 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered an appeal regarding a penalty imposed on an excise clerk for clearing processed fabrics without duty payment. The Tribunal reduced the penalty from Rs. 3.5 lakhs to Rs. 3500, citing the clerk's low income and involvement in the illegal act. The Tribunal disagreed with the argument that the clerk should not be penalized since the main culprit had settled the case.