2003 (2) TMI 321 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed against the order-in-appeal confirming demand for excise duty as goods were cleared before the duty exemption withdrawal date. The Tribunal set aside the demand as goods were inspected before the withdrawal date, and evidence beyond show cause notice was not allowed. The decision was based on a previous case and lack of additional evidence from the Revenue.