1995 (5) TMI 122 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bombay reduced the penalty imposed on the firm to Rs. 1.00 lac and set aside the order of confiscation of plant and machinery. The firm had paid the duty amount before the Show Cause Notice was issued, citing lack of coordination between their excise and dispatch sections as the reason for the non-payment of duty. The tribunal upheld the penalty but reduced it due to the circumstances of the case. The duty already paid was confirmed. The appeal was disposed of, rendering the stay application moot.