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1993 (6) TMI 140 - AT - Central ExciseExtract: .......ecision of the Apex Court in the case of Chemphar Drugs and Liniments 1989 (40) E.L.T. 280 (S.C.) 1989 (29) ECR 182 (S.C.) appears to be squarely applicable. Hence we hold that penalty and extended period are not sustainable. 11. In the result, subject to our observations made in paras 8.5, 9.2 and 9.3 above, appeals are allowed in the above terms.
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