1997 (8) TMI 307 - AT - Central Excise

Summary

The appeal was against Order-in-Original No. 10/90 passed by the Collector of Central Excise, Aurangabad. The dispute was about duty on switch boards used in a power generation plant. The Collector confirmed duty demand on 23 switch boards and imposed a penalty of Rs. 2 lakhs. The appellate tribunal reduced the penalty to Rs. 1 lakh, considering payment of duty before the inspection.