2000 (7) TMI 694 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeals as there was no contravention of Rule 57F(3) at the relevant time. The Tribunal held that Circulars and Trade Notices are not binding conditions under the law, and the inputs were received by the appellants subsequently. The demand of duties against the appellants was set aside.