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<h1>CEGAT overturns Rs. 5,000 penalty for rule violation</h1> The Appellate Tribunal CEGAT, New Delhi overturned a penalty of Rs. 5,000 imposed by the Assistant Commissioner of Central Excise on the appellants for ... Penalty - Clearance of goods The Appellate Tribunal CEGAT, New Delhi overturned a penalty of Rs. 5,000 imposed by the Assistant Commissioner of Central Excise on the appellants for manufacturing new products without filing a declaration under Rule 173B. The Tribunal found no contravention of the rule and allowed the appeal, setting aside the lower authority's order.