2003 (6) TMI 292 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard a case where the Revenue appealed the withdrawal of fortnightly payment of central excise duty for a total of 8 months. The Commissioner (Appeals) allowed the appeal, stating that further denial of the facility for 2 months was not fair as the party had already been denied the facility for 6 months. The Tribunal upheld the Commissioner's decision, stating that the exercise of discretion was lawful and rejected the Revenue's appeal.