2000 (5) TMI 1031 - AT - Central Excise

Summary

The appeal arose from Order-in-Original imposing a penalty of Rs. 1,00,000/- under Rule 173Q of C.E. Rules. Seized goods were directed to be confiscated but released on fine of Rs. 3,00,000/-. Appellants argued delay in entering goods in RG-I Register was unintentional. Tribunal set aside confiscation and reduced penalty from Rs. 1,00,000/- to Rs. 10,000/-.