CESTAT Kolkata exempts goods from excise duty, waives pre-deposit on textile articles

The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellant, holding that the impugned goods exempt from basic excise duty also resulted in a waiver of pre-deposit for additional duty on textile articles. The Tribunal set aside the initial order and allowed the appeal.

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The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellant regarding the additional duty of excise on textile articles. The impugned goods were exempt from basic excise duty, leading to a total waiver of pre-deposit as the additional duty would also be nil. The Tribunal confirmed this view, set aside the impugned order, and allowed the appeal.

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