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of <h1>CEGAT Tribunal Overturns Duty Payment Decision, Finds No Evidence</h1> <h3>ASSAM CHEMICALS UDYOG Versus COMMISSIONER OF CENTRAL EXCISE, SHILLONG</h3> ASSAM CHEMICALS UDYOG Versus COMMISSIONER OF CENTRAL EXCISE, SHILLONG - 2001 (132) E.L.T. 240 (Tri. - Kolkata) The Appellate Tribunal CEGAT, Kolkata overturned the decision of the lower authorities regarding duty payment and penalty imposed on the appellants for alleged clandestine removal of goods. The tribunal found no evidence of clandestine removal and ruled in favor of the appellants, setting aside the impugned order and granting them consequential reliefs.
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