2001 (1) TMI 488 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal by way of remand due to lack of discussion on relevant aspects by the appellate authority. The matter related to oil cess for the year 1985, involving a State Cooperative Organisation of Madhya Pradesh Government. The Tribunal remanded the case back to the Commissioner of Central Excise for a proper hearing and a speaking appealable order.