2007 (6) TMI 375 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Kolkata found that the Lower Appellate Authority did not follow the Board's Circular No. 122/95-Customs before taking action against the Export Oriented Unit. The Tribunal set aside the lower order and remanded the matter to the Original Authority for consultation with the Development Commissioner as required by the Circular. The Department's appeal was allowed for remand.