2004 (7) TMI 157 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants in an appeal against a demand of Rs. 88,733 and a penalty of Rs. 8,873. The tribunal held that as the export commitment was made by the merchant-exporter, the duty should be recovered from them as per the bond executed before the Maritime Commissioner. The duty demand from the appellants was deemed unjustified, and the lower authorities' orders were set aside.