2011 (2) TMI 1472 - AT - Central Excise

-Ms. Jyoti Balasundaram, Vice-President & Dr. Chittaranjan Satapathy, Technical Member Appearance Shri T.H. Rao, SDR For the Appellant/s Per Jyoti Balasundaram Heard ld. SDR and perused the records. We find that the lower appellate authority has relied upon the decision of the Hon ble Madras High Court in W.P. No.3891/2000 dt. 20.2.2002 in the case of same assessee, to set aside the adjudication order. The Revenue had challenged the High Court s decision before the Division Bench by way of filing W.A.No.640/2003 which was dismissed for non-prosecution vide the judgment dt. 18.7.2008. In these circumstances, there is no ground to interfere with the impugned order which we accordingly, uphold. The appeal is therefore dismissed. (Dictated and pronounced in open court)

Summary

The Appellate Tribunal CESTAT Chennai upheld the lower appellate authority's decision based on a High Court ruling in the case of the same assessee. The Revenue's challenge to the High Court decision was dismissed, leading to the dismissal of the appeal.