2000 (6) TMI 448 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai held that the appellants were not liable to penalty under Rule 209A for dealing with goods under the Additional Duties of Excise Act. The Tribunal referred a legal question to the Bombay High Court regarding the applicability of penalty provisions to man-made fabrics not liable to duty under the Central Excise Tariff Act. The case papers will be sent to the High Court for consideration.