2003 (4) TMI 209 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai waived the deposit of penalty in appeals against an order for failure to deposit penalty. The penalty was imposed for not entering details of goods in statutory records, but the Tribunal found the contravention did not apply to the relevant rules. The appeals were allowed, and the impugned order was set aside, with the Commissioner directed to hear and dispose of the appeals without insisting on any deposit.