2000 (10) TMI 925 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai noted that the Commissioner (Appeals) did not give an independent finding on the issues and relied on a decision that was later recalled. The Tribunal directed the Assistant Commissioner to consider a specific decision in case of a remand. An application argued that the Assistant Commissioner's order exceeded jurisdiction based on a circular limiting powers for cases demanding duty under Section 11A. The Tribunal found in favor of the appellant, setting aside the impugned order.