2001 (7) TMI 446 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal against the order-in-original by the Commissioner of Central Excise. The Commissioner found the appellants not lawful owners of the goods, imposed a penalty of Rs. 28,000 under Rule 209A. The appellants failed to prove ownership, produced false invoices. The processed fabric was seized at Amritsar from various godowns under fake addresses. The appellants did not provide evidence of ownership, and the appeal was dismissed.