Appeal Allowed: Confiscated Goods Returned Due to Manufacturer Error

The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal of a dealer whose plastic storage tanks were confiscated due to the manufacturer's incorrect claim for small-scale exemption. The tribunal determined no collusion by the dealer and granted relief.

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The Appellate Tribunal CESTAT, Ahmedabad ruled in a case where plastic storage tanks were confiscated from the appellant's premises. The appellant, a dealer, was not aware of the manufacturer's incorrect claim for small-scale exemption. The tribunal found no collusion by the appellant and allowed the appeal, granting relief.

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