2000 (5) TMI 902 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the respondents, setting aside the demand confirmed by the original adjudicating authority. The demand was considered premature as the escalated amounts on bills had not been realized due to pending disputes with customers. The Tribunal agreed that the assessments were provisional, making the Revenue's demand premature, and rejected the Revenue's appeal.