2002 (12) TMI 255 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi doubted the correctness of a previous decision and referred the question of appeal maintainability to a Larger Bench. The appeal by the assessee was against denial of benefit under Rule 173H of the Central Excise Rules, 1944. The Tribunal found the appeal maintainable based on a previous case. The Tribunal decided that the appeal was maintainable and returned the matter to the Regular Bench for further hearing.