2003 (2) TMI 378 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai decided to hear and decide the appeals themselves after waiving the pre-deposit of duty and penalty. The appellants were found to have cleared kerosene at a lower duty rate, but it was confirmed that the correct duty rate was 10% ad valorem. Therefore, the demands were set aside, and the appeals were allowed.