2000 (8) TMI 137 - AT - Central Excise

Summary

The Appellate Tribunal upheld duty liability of M/s. Agro Engineers but set aside penalties imposed on the firm and its partner. The firm was found liable to pay duty of Rs. 6,24,407.88. Penalty of Rs. 2 lakhs under Rule 173Q was confirmed. Partner's penalty under Rule 209A was vacated. Appeal by the firm was dismissed, while the partner's appeal was allowed.