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2000 (8) TMI 451 - AT - Central ExciseExtract: .......00 (118) E.L.T. 459 (Tribunal). We find no propriety in levy of penalty on Shri Mukesh Sehgal. 11. emsp We set aside the penalties imposed upon Shri Sandeep Mehra and Shri Mukesh Sehgal. We reduce the penalty imposed upon M/s. Perfect Embroidery from Rs. 1,20,298.40 to Rs. 60,000/- subject to this modification. Their appeals are otherwise rejected.
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