CESTAT Mumbai: Section 11A Demands Set Aside, Appeals Allowed for De Novo Adjudication

The Appellate Tribunal CESTAT, Mumbai set aside demands made on two persons under Section 11A of the Central Excise Act, remitting the matter for reevaluation by the original authority on a 'person'. Appeals were allowed for de novo adjudication.

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The Appellate Tribunal CESTAT, Mumbai found that demands made on two persons under Section 11A of the Central Excise Act cannot be upheld. The order was set aside and the matter remitted to the original authority for reevaluation of duty on a 'person'. Appeals allowed for de novo adjudication.

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