1999 (2) TMI 221

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..... dents. [Order]. - This is a stay petition filed by the appellant against the decision of the Commissioner of Central Excise and Customs (Appeals) made in Order-in-Appeal No. P/132/98, dated 8-7-1998. 2. In this appeal the question involved is whether polystyrene and polyethyelene generated in the manufacture, can be used as inputs in relation to manufacture under Rule 57F or not. In this .....

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..... 8. In the appellate order, the Collector (Appeals) does not whisper about it nor does he refer anywhere in the order about the adjournment asked for by the appellant. Therefore, I am of the view that the Collector (Appeals) has failed to look into the fundamental aspect of the matter. Hence the impugned order is set aside and remanded back to the Collector (Appeals) so that the matter can be heard .....

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