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<h1>Appeal restored: Rs. 2 lakh penalty due to delayed cheque clearance unjustified</h1> <h3>CHAMARIA FASHIONS PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD</h3> CHAMARIA FASHIONS PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD - 2005 (180) E.L.T. 170 (Tri. - Mumbai) The appeal was restored and allowed as the penalty of Rs. 2 lakhs imposed on the appellant was found unjustified due to the delay in cheque clearance caused by an earthquake. The impugned order was set aside by the Appellate Tribunal CESTAT, Mumbai.