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<h1>Appellate Tribunal overturns lower authority, upholds duty demand in 'Gajraj Lympo' case</h1> The Appellate Tribunal CEGAT, Calcutta overturned the decision of the lower appellate authority and upheld the demand of duty issued by the Superintendent ... Adjudication The Appellate Tribunal CEGAT, Calcutta in the case of 'Gajraj Lympo' held that the demand of duty was rightly issued by the Superintendent of Central Excise, and the lower appellate authority's decision to set it aside was incorrect. The impugned order was set aside, and the appeal was allowed, with enforcement of the demand stayed pending the appeal at Delhi CEGAT.
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