2000 (7) TMI 729 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the respondents, a small scale unit engaged in wood manufacturing, in a case involving excess quantity of veneer found in a consignment. The tribunal rejected the Revenue's appeal, stating that the respondents had a plausible explanation for the excess quantity and lacked intention to evade duty, thus no penalty was imposed.