2003 (5) TMI 327 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai overturned the decision of the Commissioner of Central Excise regarding the confiscation of seized goods and duty demand for clandestine removal of plywood. The Tribunal found that the seized goods were not liable for confiscation as they were semi-finished goods and accepted the explanation provided by the appellants regarding the clandestine removal of plywood. The Tribunal set aside the duty demand and penalty imposed, ultimately allowing the appeal.