2001 (8) TMI 419 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's appeal against the order passed by the Commissioner (Appeals) regarding a case where a penalty was imposed under Section 11AC of the Central Excise Act. The Tribunal held that the Deputy Commissioner was empowered to adjudicate the case despite allegations of fraud and wilful misstatement, as there was no legal bar.