2001 (2) TMI 345 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi reviewed a case involving the seizure of Indian currency and a vehicle, ultimately ordering their release. The Commissioner (Appeals) remanded the matter to the adjudicating authority, which was challenged in an appeal. The Tribunal found the remand order improper and set it aside, directing the Commissioner (Appeals) to pass a speaking order on the merits of the dispute.