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<h1>CEGAT Kolkata: Ruling in Favor of Appellant Company on Duty Demand & Penalty</h1> The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant company, stating that the demand of duty and penalty imposed were not justified as ... Stay/Dispensation of pre-deposit The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant company, stating that the demand of duty and penalty imposed were not justified as the company provided evidence of actual production. The Tribunal found that the company should not be burdened to explain why production was less than the fixed capacity without evidence to the contrary. The Stay Petition was allowed in favor of the appellant company.