2003 (4) TMI 173 - AT - Central Excise

Summary

The appeal was against the confirmation of duty demand and penalty on the clearance of a milling machine without payment of duty. The appellant paid the duty promptly after the mistake was pointed out, before the show cause notice was issued. The Tribunal set aside the penalty of Rs. 28,000 imposed on the appellant under Rule 173Q of the Central Excise Rules, as the duty was paid before the notice was issued. The appeal was allowed, and the stay petition was disposed of accordingly.