2002 (12) TMI 392 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal of the appellants regarding evasion of Central Excise duty due to cancelled invoices. The Tribunal found no evidence of clandestine removal of goods and set aside the impugned order, providing consequential relief to the appellants. The issue was similar to a previous case where the appeal was also allowed without pre-deposit of duty and penalty.