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Central Excise - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Modification of Stay Order - The modification application was ...


Commissioner (Appeals) Errs by Rejecting Modification Application and Dismissing Appeals in Same Order, Violating Fair Process.

September 6, 2013

Case Laws     Central Excise     AT

Modification of Stay Order - The modification application was filed by the applicant and Commissioner (Appeals) was under a legal obligation to dispose of the said application - To reject the application and to dismiss the appeals simultaneously vide the same order does not meet the requirement of fair proceedings - AT

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