2002 (2) TMI 139 - AT - Central Excise

Summary

The appeal before the Appellate Tribunal CEGAT, New Delhi relates to the maintainability of an appeal from an interim order of stay passed by the Commissioner (Appeals) under Section 35F of the Central Excise Act, 1944. The appellant challenged the interim order before the High Court of Rajasthan, which directed the appellant to approach the Tribunal by filing an appeal. The issue of maintainability was referred to the Larger Bench, but the Tribunal decided to hear the appeal on merits as the High Court's order is binding between the parties.