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of <h1>CEGAT Appellate Tribunal Mumbai rules for appellant, sets aside duty demand, deems show cause notice premature.</h1> The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, setting aside the demand for duty. The tribunal found the department failed to prove ... Demand - Limitation The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, setting aside the demand for duty. The tribunal found that the department failed to prove that the appellant had wrongly taken credit on goods. The show cause notice was deemed premature and illegal, leading to the order being overturned. The department retains the right to issue a new notice if justified by facts and law.
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