2000 (9) TMI 593 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata set aside the impugned order confirming duty demand and imposing a penalty on the appellant for increasing the assessable value of sharbat and syrup. The Tribunal found no grounds to consider M/s. Punjab Sarbat House as a related person to the appellant, thus allowing the appeal with consequential relief.