2001 (4) TMI 426 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed appeal E/675/95 as one appellant had passed away. The penalty of Rs. 1000 each on the two remaining appellants was upheld for obstructing a search at a premises in Ahmedabad. The search warrant initially produced was for firms in Ankleshwar, but the premises belonged to the appellants. Continuous resistance to the search was noted, with threats made against officers. The Tribunal found no grounds to overturn the penalty and dismissed the appeals.