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<h1>CEGAT Kolkata allows appeal, remands case for review, waives Rs. 1,00,000 personal penalty</h1> <h3>TATA IRON & STEEL CO. LTD. Versus COMMISSIONER OF C. EX., JAMSHEDPUR</h3> The Appellate Tribunal CEGAT, Kolkata allowed the appeal of Smt. Archana Wadhwa, remanding the case for further review by the original adjudicating ... Appeal to Appellate Tribunal - Additional evidence The Appellate Tribunal CEGAT, Kolkata allowed the appeal of Smt. Archana Wadhwa after she produced a letter granting permission for maintenance of different sets of invoices. The case was remanded to the original adjudicating authority for further review. The condition of pre-deposit of personal penalty of Rs. 1,00,000 was dispensed with.