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<h1>Appellate Collector Reverses Duty Demands on Goods Classification, Mixed Rulings on Penalties</h1> The Appellate Collector overturned duty demands in three cases, determining the goods as bars, not flats. One penalty for late return submission was ... - The Appellate Collector set aside the duty demand by the Superintendent in three cases, ruling that the goods cleared were bars, not flats. The penalty in one case was upheld for late submission of returns, while penalties in the other two cases were overturned. (Citation: 1979 (3) TMI 200 - APPELLATE COLLECTOR OF CENTRAL EXCISE, NEW DELHI)
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