Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2003 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (7) TMI 140 - CESTAT, MUMBAIExtract: .......same ground in law, can be brought in at the appellate stage. The assessee has been asked to answer a case before the Commissioner (Appeals) which was not set up earlier and this course of action is not permissible. It will thus follow that the appeal by the department was not maintainable. 3. The appeal is allowed and the impugned order set aside.
|