2008 (2) TMI 758 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the Revenue's appeal, setting aside the duty demand and penalties imposed on M/s. Regal Implex and M/s. Terna Shetkari SSK Ltd. The Tribunal ruled that the Commissioner of Central Excise, Aurangabad had no jurisdiction to pass the order as the B-1 bond was executed with the Maritime Commissioner in Mumbai.