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    <title>2022 (9) TMI 1211 - CESTAT MUMBAI</title>
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    <description>The tribunal allowed the appeals, setting aside the impugned orders. It held that duty was not demandable on broken bottles within permissible limits, the tribunal had jurisdiction to hear the appeals, the appellants complied with applicable circulars, and the extended period for demand was not justified. The decision was based on established precedents and specifics of the case, emphasizing the binding nature of departmental instructions and the retrospective application of beneficial circulars.</description>
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      <description>The tribunal allowed the appeals, setting aside the impugned orders. It held that duty was not demandable on broken bottles within permissible limits, the tribunal had jurisdiction to hear the appeals, the appellants complied with applicable circulars, and the extended period for demand was not justified. The decision was based on established precedents and specifics of the case, emphasizing the binding nature of departmental instructions and the retrospective application of beneficial circulars.</description>
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