Appellate Tribunal CESTAT Kolkata: Pre-deposit waived, impugned order set aside, appeal allowed.

The Appellate Tribunal CESTAT, Kolkata ruled in favor of the Appellant, stating that the case did not fall under Section 11D of the Central Excise Act, 1944. The Tribunal waived the pre-deposit requirement, set aside the impugned order, and allowed the appeal.

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The Appellate Tribunal CESTAT, Kolkata ruled in favor of the Appellant, stating that they did not receive any amount in excess of excise duty paid in relation to fitments supplied to Indian Railways. Therefore, the case did not fall under the purview of Section 11D of the Central Excise Act, 1944. The Tribunal waived the pre-deposit requirement, set aside the impugned order, and allowed the appeal.

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