2000 (7) TMI 792 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT Kolkata ruled in favor of the appellant, setting aside the duty imposed on returned goods cleared without payment. The Tribunal found that the Revenue's arguments lacked merit, as the necessary D-3 intimations were filed and the goods were cleared in accordance with Rule 173H. The Tribunal emphasized the importance of fair treatment of citizens and faulted the Revenue authorities for not verifying the returned goods. The appeal was allowed, providing consequential relief to the appellants.