1997 (10) TMI 209 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of Ms. Jyoti Balasundaram, set aside the duty demand and penalty imposed by the Commissioner of Central Excise, Indore for clearing welding electrodes without payment of duty. The Tribunal remanded the matter for proper issuance of show cause notice for confiscation and penalty. The appeal was allowed by way of remand.