2001 (2) TMI 352 - AT - Central Excise

Summary

The appellants appealed against the order-in-Appeal passed by the Commissioner (Appeals) regarding confiscation of goods and imposition of penalty under Rule 173Q and Rule 226 of the Rules. The Commissioner (Appeals) upheld the confiscation under Rule 226 but the Appellate Tribunal set it aside as no notice under Rule 226 was served, maintaining the penalty of Rs. 2,000 under Rule 226.