2003 (1) TMI 545 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant company, stating that the demand of duty and penalty imposed were not justified as the company provided evidence of actual production. The Tribunal found that the company should not be burdened to explain why production was less than the fixed capacity without evidence to the contrary. The Stay Petition was allowed in favor of the appellant company.