1997 (4) TMI 185 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal, remanding the matter for fresh classification decision by the Assistant Commissioner. The Tribunal found that the order dated 30-1-1987 was a speaking order and appealable, rejecting the Collector (Appeals)' decision to bar the appeal as time-barred. The appeal was represented by Shri S.S. Mehta for the Appellant and Shri M. Hajamohideen for the Respondents.