2006 (5) TMI 263 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Kolkata ruled in favor of the Appellant regarding the issue of Naptha sent by M/s I.O.C., Barauni Refinery to Fertilizer Plants based on CT-2 Certificates. The demands were rejected as the certificates did not need to show the consignor's name. The Tribunal called for waiver of predeposit and stay of recovery pending further hearing.