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of <h1>CESTAT Mumbai: Appeal Allowed, Penalty Set Aside for Central Excise Rule Violation</h1> The Appellate Tribunal CESTAT, Mumbai allowed the appeal, setting aside the penalty imposed on the appellants for contravening provisions of the Central ... Fabrics - Processed Textile Fabrics - Payment of duty The Appellate Tribunal CESTAT, Mumbai found that the appellants contravened certain provisions of the Central Excise Rules but only challenged the penalty imposed. The Tribunal held that the penalty was not sustainable as the duty payment was not required pending the determination of the annual capacity of production. The penalty was set aside and the appeal was allowed.
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