Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 898 - AT - Central ExciseRefund of pre-deposit made during the pendency of the appeal before the Tribunal - Held that: - If the Revenue was aggrieved with the Tribunal's order passed in the appellant's case allowing their appeal, it was open to them to challenge the same before the higher appellate forum on the ground that the relied upon decisions of the High Courts have not been accepted by the Department and stands challenged. Once the Tribunal order attains finality, and the same has to be given effect to. There cannot be a second opinion on the above proposition and I strongly fell that the Commissioner (Appeals) has committed an error of law - appeal allowed - decided in favor of appellant.
|