2002 (3) TMI 144 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of M. Square Chemicals and Mahendra Kumar Vyas, setting aside the demand for duty and penalties imposed by the Collector of Central Excise, Ahmedabad. The demand for duty on consignments of acid slurry was barred by limitation, and there was insufficient evidence to conclude that detergent powder was manufactured and cleared without payment of duty. The Tribunal found the Collector's reasoning to be conjecture and not supported by evidence.