2000 (11) TMI 847 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal of the appellant in a case involving penalty imposition under Rule 209A for dealing with goods liable to confiscation under Central Excise Rules. The tribunal found no justification for the penalty as there was no evidence of the appellant's knowledge of the goods' liability to confiscation. The penalty was set aside.