2000 (11) TMI 900 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata rejected the Revenue's appeal in a case where plywood and a truck were confiscated due to lack of proper documentation. The Commissioner (Appeals) set aside the confiscation and penalty, giving the benefit of doubt to the respondents as the goods were within the factory premises and not entered in the register due to a staff member's absence. The appeal was rejected as no infirmity was found in the Commissioner's decision.