2003 (2) TMI 303 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellants, the Calcutta Depot of the manufacturer, against the demand of duty raised by the Revenue. The Tribunal agreed that duty cannot be demanded from the depot and should be directed towards the manufacturing factory. The demand of duty for a one-month period was set aside, and the appeal was allowed. (Case citation: 2003 (2) TMI 303 - CEGAT, Kolkata)