1997 (11) TMI 214

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..... el, Technical Manager of Dujodwala Industries challenging the imposition of penalty of Rs. 30,000/- imposed on him by the Collector of Central Excise, New Delhi under his Order-in-Original No. 27/90, dated 30-5-1990. Under his said order, the Collector had also imposed a penalty of Rs. 6 lakhs on the company M/s. Dujodwala Industries besides demanding duty of Rs. 57,97,096.82. In response to the n .....

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..... decided independently. 3. We have considered the submissions. We have gone through the record and the order of the Tribunal, a copy of which has been submitted the appellant. We find that the Tribunal has allowed the appeal filed by the company and made certain observations in the order that it cannot be said that there was misclassification of goods with intent to evade duty. The Tribunal concl .....

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