1998 (2) TMI 233 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the department against the order passed by the Collector (Appeals), Bombay related to rejection of deductions claimed by the respondent. The Tribunal found that the appeal before the Collector (Appeals) was incompetent as the Supreme Court had already directed the Assistant Collector to finalize the assessment. Therefore, the impugned orders passed by the Collector (Appeals) were set aside and the appeal was allowed.