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of <h1>CESTAT rules in favor of SSI unit in copper ingots seizure case, cites duty exemption under Notification No. 16/97</h1> The Appellate Tribunal CESTAT, New Delhi allowed the appeal in a case concerning the seizure of copper ingots by an SSI unit without proper documentation. ... Confiscation and penalty The Appellate Tribunal CESTAT, New Delhi reviewed a case involving the seizure of copper ingots without proper documentation. The tribunal found that the appellants, an SSI unit, were exempt from duty under Notification No. 16/97 and had not exceeded the prescribed limit. The tribunal set aside the confiscation of goods and reduced the penalty to Rs. 5,000, allowing the appeal.
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