2000 (8) TMI 868 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in a case involving theft of Sandal Wood Oil. The Assistant Commissioner dropped the duty demand, but the Commissioner (Appeals) overturned it, stating the party did not seek remission of duty properly. The Commissioner (Appeals) did not consider the party's submissions, so the case was remanded for a detailed review.