2000 (7) TMI 352 - AT - Central Excise

Summary

The Revenue appealed against an order reversing duty demand and penalty on the respondents. The Collector (Appeals) set aside the order due to Assistant Collector's lack of authority. The Revenue challenged this decision, arguing for a remand for readjudication by the competent authority. The Tribunal agreed, setting aside the Collector's order and remanding the case for further adjudication.