2000 (9) TMI 770 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata rejected the appeal filed by the Revenue. The Commissioner's order favored the respondents, stating that alleged shortages were not real and excesses were not made with an ulterior motive. The Tribunal agreed with the Commissioner's findings that the respondents, bound to pay duty on fixed Annual Production Capacity, had no reason to suppress production.