2004 (7) TMI 420 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai confirmed a duty demand of Rs. 47,724 with interest on goods traded by the appellants, similar to goods they manufacture. The duty demand was found to be unsustainable as the rules cited did not apply to a non-manufacturer. The impugned order was set aside, and the appeal was allowed.