2003 (3) TMI 109 - SCH - Central Excise

Summary

The Supreme Court dismissed the appeal by the Revenue against a consent order passed by the Customs, Excise and Gold Appellate Tribunal, New Delhi. The appeal was based on an issue covered in favor of the assessee by a previous tribunal judgment. The Court refused to accept the Revenue's argument that the concession made before the Tribunal was not binding. An amicus curiae assisted the court as the assessee was unrepresented.