JUDGMENT : The appellant, being aggrieved, has filed this appeal against the final judgment and order No. 209/2000-D dated 8-6-2000 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi (for short "the Tribunal") in Appeal No. E/574/93-D. The Tribunal by the impugned order has dismissed the appeal filed by the appellant and confirmed the demand of duty and penalty imposed on the appellant. 2. Learned senior counsel appearing for the assessee-appellant has made submissions based on certain facts of which no factual foundation was laid either in the reply to the show cause notice issued to it or before any of the authorities below. It has also not led any evidence in support of those facts. 3. Under the circumstances, we are not inclined to interfere with the impugned order which is based mainly on facts except to the extent that it is not a case for levy of penalty as the classification list filed by the assessee-appellant had already been approved as `Cellulosic Spun Yarn' containing "Non-cellulosic waste" by the Department. 4. Accordingly, we dismiss the appeal but, in the circumstances of this case, penalty imposed by the Collector. Central Excise and confirmed by the Tribunal, is waived. No costs. Appeal partly allowed.