CEGAT Appellate Tribunal overturns demand for transactions under approved classification

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, citing a precedent from the Hon. Supreme Court. The demand for transactions under an approved classification was deemed impermissible, leading to the appeal being allowed and the impugned order being overturned.

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The Appellate Tribunal CEGAT, New Delhi ruled that demand cannot be made for transactions under an approved classification. Referring to the Hon. Supreme Court's decision in C.C.E., Baroda v. Cotspun Ltd., the appeal was allowed, and the impugned order was set aside.

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