Appellate Tribunal dismisses Revenue's appeal on duty demand citing CBEC instructions & High Court rulings

The Appellate Tribunal CESTAT Chandigarh dismissed the Revenue's appeal against the dropping of duty demand by the Commissioner (Appeals), Chandigarh, citing instructions from the CBEC and rulings from High Courts of Madras, Karnataka, and Gujarat. The appeal, falling under the National Litigation Policy with a monetary limit of less than Rs. 10,00,000, was dismissed along with the stay application.

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The Appellate Tribunal CESTAT Chandigarh dismissed the Revenue's appeal against the dropping of duty demand by the Commissioner (Appeals), Chandigarh. The appeal was covered under the National Litigation Policy with a monetary limit of less than Rs. 10,00,000. The Tribunal cited instructions from the CBEC and rulings from High Courts of Madras, Karnataka, and Gujarat to support their decision. The appeal and stay application were both dismissed.

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