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2016 (11) TMI 348 - AT - Central ExciseMaintainability of appeal - Abatement of excise duty - Pan Masala/ Gutkha/Chewing Tobacco - the grounds of appeal which were already adjudicated by the ld. Commissioner (Appeals) have again been made out as grounds of appeal before this Tribunal without pointing out as to how the findings of the ld. Commissioner (Appeals) are unsustainable - Held that: - the grounds of appeal which have been adjudicated by the ld. Commissioner (Appeals) have been made as grounds of appeal before this Tribunal without giving any justification and argument as to why the findings of the Ld. Commissioner (Appeals) on the said grounds of appeal are not sustainable. I, therefore, hold that the grounds of appeal before this Tribunal are not sustainable and I reject the Appeal. The respondent shall be entitled for all the consequential reliefs, as per law - appeal dismissed - decided against appellant.
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