2003 (7) TMI 349 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Kolkata dismissed the Revenue's cross-objection and condonation of delay application in a case involving M/s. Suity Exports. The Tribunal found the cross-objection to be based on a wrong understanding of the law and reiterated that cross-objections should not aim to uphold a favorable order. The Tribunal concluded that the Revenue's cross-objections were fruitless and therefore dismissed them.