2008 (1) TMI 30 - AT - Central Excise

Penalty- Commissioner(A) in his decision confirm the duty i.r.o. the fuel used in the manufacture of electricity which in turn used in the residential premises or supplied to GEB grid but not imposed personal penalty - Tribunal found no error in the decision of Commissioner(A) and revenue appeal set aside

Summary

The Appellate Tribunal CESTAT Ahmedabad rejected Revenue's appeal for imposing a penalty on the respondent for using fuel in the manufacture of electricity. The Tribunal cited a previous case involving Reliance Industries Limited where duty was confirmed but no personal penalty was imposed, leading to the rejection of the appeal.