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<h1>Tribunal Stayed Duty Recovery for Ashiana Ispat Ltd. and Kamdhenu Ispat Ltd.</h1> The Appellate Tribunal CEGAT, New Delhi stayed the recovery of duty for M/s. Ashiana Ispat Ltd. and M/s. Kamdhenu Ispat Ltd. The Commissioner (Appeals) ... Appeal - Appellate order - Limitation, merits, of exemption The Appellate Tribunal CEGAT, New Delhi stayed the recovery of duty for M/s. Ashiana Ispat Ltd. and M/s. Kamdhenu Ispat Ltd. The Commissioner (Appeals) confirmed duty of excise but did not consider the exemption under Notification No. 49/97-C.E. The Tribunal remanded the matter for further consideration on merit.