2000 (3) TMI 726 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi overturned a penalty of Rs. 5,000 imposed by the Assistant Commissioner of Central Excise on the appellants for manufacturing new products without filing a declaration under Rule 173B. The Tribunal found no contravention of the rule and allowed the appeal, setting aside the lower authority's order.