2014 (3) TMI 670 - SCH - Central Excise

Validity of Tribunal s order - Tribunal relied on previous precedent - Held that - CESTAT while dismissing the appeal merely relied upon their own decision in Mafatlal Industries case 2004 (3) TMI 577 - CESTAT, MUMBAI - Order in Mafatlal s case accepted by Government - Department placing on records the copy of the Letter of Additional Commissioner stating that Tribunal decision in Mafatlal s case accepted by Government - Appeal is dismissed because while deciding the issue against the revenue the Tribunal has merely relied on the decision of the Tribunal in the case of Mafatlal Industries Ltd. - Decided against Revenue.

Summary

The Supreme Court of India in 2014 (3) TMI 670 - SC Order, with judges D.K. Jain and Anil R. Dave, JJ., condoned the delay and dismissed the appeal based on the revenue's acceptance of the Tribunal's final order in the case of Mafatlal Industries Ltd.