2005 (3) TMI 156 - SCH - Central Excise

Denial of refund claim - Assessee withdrew previous appeal assuming for some relief from Revenue - Held that - since the appellant had withdrawn the appeal on the basis of what it understood to be a concession by the department of the assessee we dispose of this appeal by reviving the appeal no. 1973/87 which had been withdrawn from the Customs Excise and Gold (Control) Appellate Tribunal (CEGAT). The appeal will now be heard by CESAT in the usual course - Decided in favour of assessee.

Summary

The Supreme Court of India ordered the revival of an appeal regarding the classification of switch fuses and fuses switches under Central Excise Tariff Act, 1985. The appellant's pre-deposit was not refunded by the authorities, leading to the appeal withdrawal. The Court directed the appeal to be heard by the Customs Excise and Service Tax Appellate Tribunal for resolution.