2009 (3) TMI 671 - AT - Central Excise

Summary

The Revenue's appeal against allowing credit on Steel Plates was dismissed by the Appellate Tribunal CESTAT, NEW DELHI due to lack of accompanying opinion of the Committee of Commissioners, as required by Section 35B(2) of the Central Excise Act, 1944. The appeal was dismissed on preliminary points without going into the merits. (Citation: 2009 (3) TMI 671 - CESTAT, NEW DELHI)