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<h1>CEGAT Appellate Tribunal Mumbai: Penalty for reclassification of shot blasting machine set aside. Appeal allowed.</h1> The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, setting aside the penalty imposed for attempting to change the classification of a ... Penalty The Appellate Tribunal CEGAT, Mumbai ruled that penalty imposed on the appellant for attempting to change the classification of a shot blasting machine was unjustified. The tribunal found no provision in the Act or Rules for such a change, and the attempt was deemed dubious. The penalty was set aside, and the appeal was allowed.