2000 (12) TMI 608 - AT - Central Excise

Summary

The appeal was against duty demand and penalty imposition of Rs. 63,900. Duty amount was paid before show cause notice. Appellants argued no intention to evade duty, penalty should not be confirmed. Tribunal reduced penalty to Rs. 20,000 considering up gradation of computers not manufacturing activity. Penalty reduced due to harsh quantum. Impugned order modified, appeal disposed of.