1998 (6) TMI 198 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Calcutta ruled in favor of the applicant, dispensing with the penalty amount of Rs. 1 lakh imposed by the Commissioner of Central Excise, Patna under Rule 209A. The Tribunal found that the applicant was not proven to have knowledge that the goods were liable for confiscation without duty payment, and thus allowed the appeal unconditionally, staying the penalty recovery during the appeal process.