2000 (12) TMI 328 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, dismissed the appeal by the Revenue against the order of the Commissioner of Central Excise, Meerut, as it had already been set aside by the Tribunal earlier. The appeal was found not maintainable as the Commissioner's order had merged with the Tribunal's final order. The Tribunal stated that while the appeal was pending before the Supreme Court, it could not review the Commissioner's order that favored the assessee. The appeal was accordingly dismissed.