Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1992 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (4) TMI 139 - CEGAT, NEW DELHIExtract: .......hough they raised it before the Collector (Appeals). In view of this peculiar circumstance, I agree with the reasoning given by the learned President to allow the appellants to raise this ground. However, I make it clear that the Revenue may take such defences as are available in law to contest this ground at the time of hearing of the main appeal.
|