CESTAT Kolkata: Decision Upheld, Demand & Penalty Set Aside Due to Delay

The Appellate Tribunal CESTAT, Kolkata upheld the decision to set aside the demand and penalty due to significant delay in issuing the adjudication order, which occurred almost 15 years after the initial visit to the business premises in January 1989.

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The Appellate Tribunal CESTAT, Kolkata dismissed the appeal filed by Revenue against an order setting aside a demand of Rs. 34,095/- and penalty of Rs. 10,000/- due to considerable delay in adjudication order, issued almost 15 years after the initial visit to the business premises in January 1989.

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