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of <h1>Appellate Authority Overturns Collector's Decision Due to Lack of Evidence</h1> <h3>IN RE : CHANDA ROLLING WORKS</h3> IN RE : CHANDA ROLLING WORKS - 1977 (1) E.L.T. (J82) (Collr. Appl.) The judgment in the case of Collector of Central Excise, New Delhi involved a penalty imposed for manufacturing and clearing cold rolled strips without a license and duty payment. The Appellate Authority set aside the Assistant Collector's decision as there was insufficient evidence to classify the products as strips. The appellants were granted relief. (Citation: 1977 (8) TMI 156)
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