- (1.) This appeal, by the assessee, is from the Final Order No. 290/94-A of the Customs, Excise and Gold (Control) Appellate Tribunal in Appeal No. E/03/92-A, dated Oct. 17, 1994.
(2.) The short point that arises for consideration is : whether the Tribunal erred in upholding the order of the Excise authorities in invoking the proviso to Section 11-A of the Central Excise Act, 1944 : if so, whether the order confirming penalty is sustainable.
(3.) It will be necessary to refer to the facts giving rise to this appeal.;