2000 (8) TMI 843 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata upheld the demand of duty on the third gate pass by the Asstt. Commissioner. The appellants' appeal was rejected as clearing goods without payment of duty was deemed illegal. The Tribunal agreed with the Commissioner (Appeals) that there was no justification for not paying duty on the third consignment, even if excess duty had been paid on earlier consignments.