2000 (9) TMI 468 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the Revenue's appeal against M/s. Sigma Enterprises regarding the classification of goods. The Tribunal found that the classification was not properly contested by the manufacturer or the Revenue. The matter was remanded for re-examination by the adjudicating authority to provide both sides with an opportunity to present their views. The allegations of suppression were not adequately supported, so the case needed to be reviewed promptly.