https://www.taxtmi.com/caselaws?id=80358 The Tribunal upheld the decision of the Additional Collector regarding the seizure and confiscation of pressure cookers by Central Excise Officers from the appellants' factory. It was determined that the pressure cookers, even without certain parts procured from the market, still fell within the definition of pressure cookers under the Central Excise Tariff. The penalty initially imposed was reduced from Rs. 8,000 to Rs. 2,000, while the fine of Rs. 4,600 was upheld, resulting in the dismissal of the appeal. en-us Tue, 06 Mar 1990 00:00:00 +0530 Thu, 16 Jun 2011 12:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80358 The Tribunal upheld the decision of the Additional Collector regarding the seizure and confiscation of pressure cookers by Central Excise Officers from the appellants' factory. It was determined that the pressure cookers, even without certain parts procured from the market, still fell within the definition of pressure cookers under the Central Excise Tariff. The penalty initially imposed was reduced from Rs. 8,000 to Rs. 2,000, while the fine of Rs. 4,600 was upheld, resulting in the dismissal of the appeal. Case-Laws Central Excise Tue, 06 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80358