2001 (7) TMI 450 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered a case where a penalty was imposed on an appellant for not following the prescribed procedure for despatching inputs to job workers. The Tribunal found that there was no loss of revenue or evasion of duty, so the penalty was unjustified. The penalty was set aside, and the appeal was allowed.