Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1999 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1999 (3) TMI 168 - CEGAT, MUMBAIExtract: .......he clandestine removal of goods and evasion of duty. Hence following the ratio of the decision cited we hold that duty was not payable. The technical and procedural contravention of the rule which may have taken place as a result of the shortage do not in our view justify imposition of a penalty. 8. emsp Appeal allowed and impugned order set aside.
|