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1993 (9) TMI 121 - HC - Central Excise
The High Court of Judicature at Allahabad heard a case involving a petitioner with an L-4 license for manufacturing Duplex Board. The Central Excise authorities seized records from the petitioner's factory and issued a show cause notice. The Collector confirmed a central excise demand of Rs. 22,67,723 and imposed a penalty of Rs. 50 lakhs. The petitioner appealed to the Customs, Excise and Gold Appellate Tribunal, which reduced the duty to Rs. 12,00,000 and penalty to Rs. 5,00,000. The High Court rejected the petitioner's contention that the Tribunal did not consider financial hardship, stating that the Tribunal had reduced the amounts based on financial considerations. The High Court refused to interfere with the Tribunal's decision as it was an interlocutory order and the appeal was still pending.
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