1979 (3) TMI 200 - Commissioner - Central Excise

Summary

The Appellate Collector set aside the duty demand by the Superintendent in three cases, ruling that the goods cleared were bars, not flats. The penalty in one case was upheld for late submission of returns, while penalties in the other two cases were overturned. (Citation: 1979 (3) TMI 200 - APPELLATE COLLECTOR OF CENTRAL EXCISE, NEW DELHI)