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<h1>Appellate Tribunal rules in favor of appellant, sets aside Rs. 35,128 demand</h1> The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellant, setting aside the demand of Rs. 35,128/- based on the date of the undertaking ... Exemption subject to filing of undertaking The Appellate Tribunal CESTAT, Bangalore disposed of the appeal after hearing both sides. The appellant satisfied the demand of cess but disputed the duty amount. The Tribunal ruled in favor of the appellant, setting aside the demand of Rs. 35,128/- based on the date of the undertaking sent to the Assistant Commissioner.