Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2005 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (2) TMI 243 - AT - Central ExciseExtract: .......ind that as the issue involved in this case is in respect of interpretation of provisions of Section 4(A) of the Act, therefore, it is not a case of imposition of penalty. The demand is, therefore, upheld and the penalty imposed on the respondents by the adjudicating authority is set aside. Accordingly, the appeal is disposed of in the above terms.
|