2003 (10) TMI 603 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi examined records and heard the DR. The lower authorities demanded duty of Rs. 1,23,650 from the appellants for December 1997 and January 1998. The abatement claims filed by the party were rejected by the Assistant Commissioner. The Commissioner (Appeals) stated that if aggrieved, the party should have appealed against the Assistant Commissioner's order. The Tribunal found that the Assistant Commissioner had no jurisdiction to deal with the abatement claims. The claims are pending decision by the jurisdictional Commissioner. Waiver of pre-deposit and stay of recovery granted for the duty demanded. Appeal posted for regular hearing on 29-12-2003.