1997 (1) TMI 222 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal by remanding the case back to the Commissioner (Appeals) for reconsideration on merits within 2 months. The Tribunal held that the Assistant Commissioner is the proper officer for cases under Rule 57-I/57Q and granted a stay on the operation of the Commissioner (Appeals) order. The appeal of the Department was allowed.