2002 (2) TMI 818 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal of the appellants regarding the confirmed duties on grounds of clandestine removal of lubricating oil. The Commissioner (Appeals) accepted the wrong maintenance of records by the appellants but did not extend benefit due to rectification only prospectively. However, no evidence of removal without duty payment was found, and the loss was reflected in statutory documents. The Tribunal set aside the order and allowed the appeal with consequential relief, disposing of the Stay Petition.