2000 (10) TMI 769 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata reduced the personal penalty imposed on the appellant from Rs. 5,000 to Rs. 500 for procedural lapse in not pre-printing required particulars on invoices. The appellant's appeal was partially accepted based on previous resolution of a dispute regarding Modvat credit eligibility. The appeal was rejected except for the penalty reduction.