2002 (3) TMI 803 - AT - Central Excise

Summary

The appellants appealed against the order-in-appeal passed by the Commissioner (Appeals) regarding the clearance of goods with the brand name of M/s. Dee Ell Metal Industries. The Tribunal found that no investigation was conducted on other manufacturers mentioned in a statement, so the demand of duty only from the present appellants was not sustainable. Additionally, old parts recovered from the factory were confirmed to be manufactured prior to 1986, leading to the appeal being allowed and the impugned order being set aside.