CESTAT Mumbai: Appeal Allowed, Order Set Aside, Case Remanded for Re-determination

The Appellate Tribunal CESTAT, Mumbai allowed the appeal, set aside the order, and remanded the case for re-determination in de novo proceedings due to royalty additions not being logically justified at 55%. The tribunal emphasized the need for proper documentation and rejected arbitrary actions.

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The Appellate Tribunal CESTAT, Mumbai allowed the appeal, set aside the order, and remanded the case for re-determination in de novo proceedings, as the royalty additions at 55% were not based on acceptable logic. The tribunal noted that the officers had the power to obtain necessary documents and that arbitrary acts cannot be sustained.

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