Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1984 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1984 (3) TMI 410 - CEGAT NEW DELHIExtract: .......nishable if this section had not come into force. In view of this explanation, the question of confiscation and imposition of redemption fine and personal penalty cannot be sustained. The appellant, is, however, liable to pay the duty. The appeal is hence allowed in part confirming the duty but setting aside the penalty as well as the confiscation.
|