2000 (12) TMI 189 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai, in the case of duty demand set aside due to no duty evasion. Penalty of Rs. 15,000 confirmed for not maintaining form IV register and raw material account. Penalty reduced to Rs. 2000 as per Rule 226. Rule 173Q not applicable. Appeal disposed with consequential relief.