Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1995 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1995 (3) TMI 213 - CEGAT, NEW DELHIExtract: ....... the appellants indicated that the items were traded as spares. This leaves us with no doubt that imposition of penalty is maintainable in the instant case. As the quantum of penalty is low, we do not see any reason to interfere with the quantum of penalty. 20. Having regard to the above findings, we uphold the impugned order and reject the appeal.
|