CESTAT rules in favor of aluminum manufacturer, sets aside penalty for timely duty deposit

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellants, a manufacturer of aluminum Doors, Windows, and Partitions. The tribunal set aside the penalty imposed on the appellants as duty was deposited before the show cause notice, and no evidence of clandestine activities was found.

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The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellants, a manufacturer of aluminum Doors, Windows, and Partitions. Central Excise Officers found shortages in stock, and duty was deposited. A show cause notice was issued later, invoking an extended period. The tribunal found no evidence of clandestine activities and set aside the penalty imposed on the appellants, as duty was deposited before the notice.

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