2000 (10) TMI 445 - AT - Central Excise

Summary

The appeal was against the order confirming the confiscation of pipes manufactured without registration, imposing fine and penalty. The Tribunal upheld the decision, stating that manufacture without registration attracts penalty, regardless of goods being cleared or not. The appeal was dismissed, with a redemption fine of Rs. 30,000 and penalty of Rs. 5,000 deemed appropriate for pipes valued at Rs. 6.50 lakhs.