CESTAT Mumbai: Appeal Allowed, Duty Demand & Penalty Set Aside for Cooling Units

The Appellate Tribunal CESTAT Mumbai allowed the appeal, setting aside a duty demand and penalty imposed on the appellants for cooling units manufactured and cleared during a specific period. The tribunal ruled that no proceedings could be initiated against the appellants as the sole proprietary concern had ceased to exist following the proprietor's death.

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The Appellate Tribunal CESTAT Mumbai allowed the appeal, setting aside a duty demand and penalty imposed on the appellants for cooling units manufactured and cleared during a specific period. The tribunal ruled that no proceedings could be initiated against the appellants as the sole proprietary concern had ceased to exist following the proprietor's death.

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