2002 (1) TMI 744 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi involved a penalty of Rs. 10,000 imposed on registered dealers of excisable goods for transporting goods with incorrect particulars on the invoice. The penalty was upheld under Rule 173Q(1)(bbb) of the Central Excise Rules, 1944. However, the tribunal found no evidence of willful intent by the dealers, leading to a waiver of pre-deposit and a stay of recovery of the penalty amount. The appeal is set to be heard on 5-4-2002.