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of <h1>Appellate Tribunal sets aside duty demand and penalty, ruling in favor of appellant. No evidence of relabeling found.</h1> The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, setting aside a duty demand of Rs. 16,610 and a penalty of Rs. 5,000. The ... Manufacture The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, setting aside a duty demand of Rs. 16,610 and a penalty of Rs. 5,000. The appellant was not found guilty of repacking biris from bulk to retail packs as alleged by the Collector. The tribunal found no evidence to support the claim that the appellant was labelling or relabelling the biris. The appeal was allowed.
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