Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2002 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (7) TMI 211 - AT - Central ExciseExtract: .......e that such unaccountal of goods is with the intent to evade payment of duty, provisions of Rule 173Q of the Rules will not attract penal action and the manufacturer is liable for penalty only of Rs. 2,000/- under Rule 226 of the Rules. 4. In view of above decision of the Tribunal, I find no infirmity in the impugned order. The appeal is dismissed.
|