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of <h1>Tribunal overturns department's Rs. 14,688.60 demand citing lack of document examination opportunity.</h1> <h3>VRINDAVAN AUTO PARTS (P) LTD. Versus COLLECTOR OF CENTRAL EX., KANPUR</h3> VRINDAVAN AUTO PARTS (P) LTD. Versus COLLECTOR OF CENTRAL EX., KANPUR - 1996 (84) E.L.T. 130 (Tribunal) The department proceeded against the appellants for recovery of Rs. 14,688.60 and Rs. 24,050.93 for alleged failure to produce original duty paying documents. The Tribunal set aside the demand of Rs. 14,688.60 due to lack of opportunity to examine documents. The demand of Rs. 24,050.93 was also set aside as the inputs used were the same, despite differing sub-headings on gate passes.
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