2004 (8) TMI 193 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Bangalore, in the case of Order-in-Appeal No. 174/2000-C.E., ruled that permission under Rule 173H(3) could not be granted for receiving duty paid goods for trading. The Commissioner noted that this rule is an executive function and directed the appellant to seek orders from the competent authority. The Tribunal upheld the Commissioner's decision, stating that the appeal was not maintainable, and directed the appellant to approach the competent authority for further action.