2000 (3) TMI 144 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Court No. I, New Delhi overturned the Commissioner (Appeals) Customs & Central Excise's decision in the case, stating that the Commissioner did not have the authority to disagree with the Tribunal's previous order. The Tribunal found the Commissioner's decision contrary to established law and set it aside, allowing the appeals with consequential relief. The Tribunal also decided to forward a copy of the order to the Secretary (Revenue), Government of India, to highlight the actions of the Department's officers in discharging their quasi-judicial duties.