1990 (10) TMI 225 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal, setting aside the impugned order and remanding the matter to the Collector (Appeals) for a fresh decision. The Tribunal found that the assessments made on the RT 12s were orders against which appeals could be filed, rejecting the argument that the assessments were provisional. The Tribunal directed the Collector to proceed with the appeal without insisting on multiple appeals being filed. The appeal was allowed by remand.