1996 (10) TMI 288 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal of pressure cooker manufacturers for maintaining inadequate records and discrepancies in stock found during an Excise officers' visit. The authorities confirmed the duty demand and penalty imposed by the Assistant Commissioner of Central Excise, Allahabad. The appellants' plea of technical lapse was rejected as no valid explanation was provided for not maintaining statutory records. The appeal was dismissed.