2003 (1) TMI 499 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata found that the demand of duty against the appellants for clandestine removal was not justified. The factory was affected by a cyclone and flood, leading to loss of materials. The appellants informed the authorities and applied for remission of duty. The tribunal set aside the demand of duty, stating there was no evidence to support the charges of clandestine removal. The appeal was allowed in favor of the appellants.