1962 (8) TMI 3 - HC - Central Excise

Summary

The High Court of Mysore at Bangalore quashed the penalty imposed on a sugar manufacturer for allegedly contravening Rule 224(2) of the Central Excise Rules. The Court held that the goods were not removed from the factory after 5 p.m. on the date specified, as they were already outside the manufacturing premises. The penalty was deemed unauthorized by law and ordered to be returned to the petitioner if already paid. No costs were awarded. [Case: 1962 (8) TMI 3 - High Court of Mysore at Bangalore]