CEGAT Kolkata: Appellants' Misc Application allowed, deposit differential duty of Rs. 800. No penalty imposed.

The Appellate Tribunal CEGAT, Kolkata allowed the appellants' Miscellaneous Application, directing them to deposit a differential duty of Rs. 800. No duty was confirmed against them, and no penalty was imposed. The tribunal determined that they fell under sub-clause (a) of Section 35B(6).

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The Appellate Tribunal CEGAT, Kolkata allowed the Miscellaneous Application filed by the appellants as they were directed to deposit a differential duty of Rs. 800, but no duty was confirmed against them or any penalty imposed. The tribunal agreed that they would be covered by sub-clause (a) of Section 35B(6). (2000 (5) TMI 573 - CEGAT, Kolkata)

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