Appellate Tribunal CESTAT Mumbai: Penalty Set Aside for 100% EOU Clearing Capital Goods Without Permission

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, a 100% EOU, setting aside a personal penalty of Rs. 2,018 imposed for clearing capital goods without specific permission, as the appellant's request for permission was neither granted nor denied.

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The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, a 100% EOU, regarding a personal penalty of Rs. 2,018 imposed for clearing capital goods without specific permission. The appellant had sought permission from authorities, but it was neither granted nor denied. The penalty was deemed unjustified and set aside.

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