CEGAT Kolkata Allows Appeal, Remands Case for Fresh Decision

The Appellate Tribunal CEGAT, Kolkata allowed the appeal, remanding the case to the Commissioner for a fresh decision. The Commissioner's order rejecting abatement of duty was set aside due to failure to consider the appellant's reasons for closure. The appellants' use of diesel engines instead of electricity was not acknowledged by the Commissioner.

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The Appellate Tribunal CEGAT, Kolkata allowed the appeal by remanding the case back to the Commissioner for fresh decision. The Commissioner's order rejecting abatement of duty was set aside due to lack of consideration of the appellant's reasons for closure. The appellants were not using electricity but diesel engines, which the Commissioner failed to acknowledge.

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