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of <h1>CESTAT Kolkata: Duty demand upheld, penalty & interest set aside pre-amendment. Appeal partly allowed.</h1> <h3>STEEL PRODUCTS LTD. Versus COMMISSIONER OF C. EX., KOLKATA-II</h3> STEEL PRODUCTS LTD. Versus COMMISSIONER OF C. EX., KOLKATA-II - 2006 (205) E.L.T. 1197 (Tri. - Kolkata) The Appellate Tribunal CESTAT, Kolkata upheld duty demand but set aside penalty and interest for the period before the relevant legal provision was amended. The appeal was partly allowed.
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