2002 (4) TMI 108 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi, involved appeals against the denial of benefits under the Compounded Levy Scheme by the Commissioner of Central Excise. The Tribunal set aside the order and remanded the matter for re-examination regarding the investment of the appellants, citing the need to follow the Gujarat High Court's ruling on accepting Chartered Accountant's certificates for investment below Rs. 3 crores. The appeals were allowed by way of remand.