2001 (8) TMI 1328 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal of International Health Care Products Ltd. regarding the refund of duty paid on 'Fair & lovely' consignments due to failure to establish correlation between initially cleared and repacked goods. The absence of batch cards as evidence of identity of goods led to the dismissal of the appeal. The appeal was dismissed as no other evidence of identity was presented.