2002 (7) TMI 449 - AT - Central Excise

Summary

The Revenue appealed against the order-in-appeal that reversed the ACP fixation for the respondents' unit. The issue was whether galleries should be included in determining the ACP. The Commissioner (Appeals) reversed the original order, following a Larger Bench decision. However, the Commissioner failed to provide specific findings as required by the guidelines. The case was sent back for reevaluation based on the Larger Bench's observations. The Commissioner's order was set aside, and the matter was to be reconsidered. All Revenue appeals were disposed of accordingly.