1983 (4) TMI 276 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT NEW DELHI ruled in favor of the appellant, stating that the letter dated 30th June, 1975 from the Deputy Collector of Central Excise, Ahmedabad could not be considered as an order of adjudication. The Appellate Collector was directed to pass a fresh speaking order adjudicating the dispute of classification, and the decision that the appeal was time-barred was vacated. The appeal was treated as allowed.