2001 (1) TMI 545 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai upheld the order setting aside a penalty imposed on a C & F agent for issuing invoices on behalf of the dealer. The Tribunal found that the penalty was not justified as the duty demand against the main assessee had been dropped. The Tribunal dismissed the Revenue's appeal, citing legal precedent that penalty cannot be imposed unless duty is confirmed.