1999 (3) TMI 238 - AT - Central Excise

Summary

The appellate tribunal disposed of the appeal without pre-deposit as the question involved only penalty. A show cause notice was issued for recovery of duty due to a classification error in converting timber into Veneer. Penalty under Section 11AC was imposed, but it was found that it couldn't be imposed for violations prior to September 1996. The tribunal set aside the penalty under Section 11AC and remanded for consideration under Rule 173Q of the Central Excise Rules, 1944.