Tribunal sets aside order due to lack of investigation, deems duty demand unsustainable

The Tribunal allowed the appeal, setting aside the order-in-appeal by the Commissioner (Appeals) due to the lack of investigation on other manufacturers and the confirmation that old parts predated 1986. The demand of duty solely from the present appellants was deemed unsustainable.

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The appellants appealed against the order-in-appeal passed by the Commissioner (Appeals) regarding the clearance of goods with the brand name of M/s. Dee Ell Metal Industries. The Tribunal found that no investigation was conducted on other manufacturers mentioned in a statement, so the demand of duty only from the present appellants was not sustainable. Additionally, old parts recovered from the factory were confirmed to be manufactured prior to 1986, leading to the appeal being allowed and the impugned order being set aside.

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