2001 (12) TMI 96 - CGOVT - Central Excise

Summary

The Revision Application by M/s. Supreme Industries Ltd. against Order-in-Appeal No. 21 to 22/2001-TRY(D) was remanded back to the original authority for fresh consideration. The Govt. held that the authority with whom the bond was filed is empowered to enforce the terms of the bond for the recovery of Central Excise duty. The Govt. did not interfere with the impugned orders of the Commissioner (Appeals) but directed the original authority to consider the observations for appropriate decisions.