Appellate Tribunal overturns Commissioner's order, remands for modification. Duty deposit interim, subject to modification.

The Appellate Tribunal CEGAT, Kolkata allowed the appeal, overturning the Commissioner (Appeals) order and remanding the matter for consideration of the modification application. The Tribunal emphasized that the duty deposit order was interim and could be modified by the same appellate authority.

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The Appellate Tribunal CEGAT, Kolkata allowed the appeal filed by the applicants/appellants, setting aside the Commissioner (Appeals) order and remanding the matter for consideration of the modification application. The Tribunal clarified that the order directing deposit of duty was interim and subject to modification by the same appellate authority.

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