2003 (5) TMI 70 - HC - Central Excise

Summary

The High Court of Punjab and Haryana at Chandigarh ruled in favor of the petitioner in a case against the Commissioner (Appeals) regarding waiver of depositing a disputed amount for an appeal under the Central Excise Act, 1944. The court found that the impugned order lacked proper consideration and direction, leading to its quashing and a directive for a fresh order to be passed by the Commissioner (Appeals) in line with a previous order.