2005 (2) TMI 211 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, a manufacturer of Polyurethane Foam, who had categorized some goods as second and third grade and sold them at lower prices. The duty was confirmed initially, but the tribunal found no evidence to support the demand. The impugned order was set aside, and the appeal was allowed with consequential relief to the appellants. (2005 (2) TMI 211 - CESTAT, New Delhi)