2001 (6) TMI 546 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of Revenue v. M/s. Saboo Engineers (P) Ltd., set aside the Commissioner (Appeals) order and allowed the appeal for remand to decide afresh based on the provisions of Section 110 of the Finance Act, 2000. The Tribunal observed that the demand for Central Excise duty can be raised for past periods regardless of the approved Classification List. The matter was remanded for a fresh decision by the Commissioner (Appeals) following the principles of natural justice.