2009 (2) TMI 597 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi, in the case of an appeal by the Department against the order of the Commissioner (Appeals), upheld the decision in favor of the party. The Committee of Commissioners had differing opinions on whether to file an appeal, with one member supporting it and the other not. Despite the Board's circular directing appeals in cases of differing opinions, the Tribunal found that this was not supported by legal provisions at the time. Given the original authority's decision, the Commissioner (Appeals) ruling, and the favorable view of one Committee member, the Tribunal saw no reason to interfere with the Commissioner (Appeals) order. The Department's appeal was rejected on the preliminary issue raised by the respondent. The order was dictated and pronounced on February 18, 2009.