2002 (3) TMI 563 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai issued a judgment regarding a corrigendum issued by the Commissioner (Appeals) in an appeal by Videocon Leasing and Industrial Finance Ltd. The corrigendum granting exemption under Notification 49/95 was found to change the character of the order and was struck down. The case was remanded back to the Commissioner (Appeals) for further consideration in accordance with the law. The respondent, Vishnu Vijay Packaging Pvt. Ltd., was found to have no locus standi in the matter.