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<h1>Appellate Tribunal rules cancellation of CT-2 certificates improper. Revenue appeal rejected.</h1> The Appellate Tribunal CEGAT, New Delhi ruled in favor of M/s. R.K. Machine Tools Ltd. The cancellation of CT-2 certificates and demand for duty ... Remission of duty for goods used for special industrial purposes The Appellate Tribunal CEGAT, New Delhi ruled in favor of M/s. R.K. Machine Tools Ltd. The cancellation of CT-2 certificates and demand for duty retrospectively was deemed improper. The appeal filed by the Revenue was rejected. (Case citation: 1998 (12) TMI 320 - CEGAT, New Delhi)