2002 (4) TMI 434 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata, in the case of Smt. Archana Wadhwa, set aside the personal penalty imposed on the appellant for wrong availment of Modvat credit based on fake invoices issued by M/s. Vikas Steel Traders. The tribunal found no clear evidence of the appellant's involvement in the wrongdoing and allowed the appeal with consequential relief.