2011 (1) TMI 343 - CESTAT, NEW DELHI - Central Excise

Head Note / Extract:
Order - The mistake pointed out by the Commissioner (Appeals) is of a technical nature and is rectifiable mistake - Instead of directing the appellants to remove the said defects, Commissioner (Appeals) has chosen to dismiss the appeal, for the reasons best known to him - Accordingly set aside the impugned order and remand the matter to Commissioner of Customs (Appeals) for fresh decision on merits.