2007 (6) TMI 470 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Ahmedabad rejected the Revenue's appeal against the Commissioner (Appeals) order on the technical issue that the order of fixing APC was not appealable before Commissioner (Appeals). The appellant had initially filed a writ petition in the Hon'ble High Court of Gujarat, which directed the respondent to file an appeal before Commissioner (Appeals). As the appeal was entertained by Commissioner (Appeals) based on the High Court's directive, the Tribunal found no issue with the impugned order. The Revenue's appeal was rejected.