2001 (4) TMI 91 - SCH - Central Excise

Summary

The Supreme Court of India allowed the appeal, set aside the Tribunal's order in favor of the respondent, and restored the Collector's order from 28th March, 1990. The Tribunal's decision was invalidated due to the respondent's absence resulting from the Committee on Disputes' refusal of permission to prosecute the appeal. The appeal filed by the Commissioner of Central Excise was also dismissed. No costs were awarded.