2001 (2) TMI 468 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi found the penalty increase in a remand proceeding to be illegal. The appellant claimed to have paid the entire amount, but the Commissioner did not consider about Rs. 7 lakhs. The tribunal stayed the recovery of duty and penalty, with the matter scheduled for further hearing on 5th March, 2001.