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2007 (8) TMI 129 - AT - Central ExciseAppeal to Appellate tribunal Revenue file appeal against the PSU without obtaining clearance certificate from Committee of secretaries and also the matter is remanded by the Commissioner (A) to OA for de novo Hence appeal filed by revenue not maintainable
The Appellate Tribunal CESTAT, Bangalore dismissed the appeal filed by the Revenue against the PSU as they did not obtain clearance certificate from the Committee of Secretaries. The appeal was not supposed to be filed as the matter was remanded for de novo by the Commissioner (A). The Original Authority was directed to conclude the remand proceedings within four months.
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