1997 (9) TMI 305 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai found that the appellants cleared excess goods without paying duty. The Addl. Commissioner demanded duty of Rs. 11,227.75 and imposed a penalty of Rs. 10,000. The tribunal upheld the duty demand but set aside the penalty considering the small amount involved. The appeal was disposed of accordingly.