2002 (4) TMI 172 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the department's appeal against the Commissioner (Appeals) order as unauthorised because the jurisdictional Commissioner did not examine the legality and propriety of the order. The cross-objection was also rejected as the respondents were not aggrieved by the Commissioner (Appeals) order. (2002 (4) TMI 172 - CEGAT, New Delhi)