Allowed
M.L.Taori v. Commissioner Central Excise Raipur
Chhattisgarh HCCEA/1/2005
Case brief
AI extract
What is this about?
The Division Bench allowed the appeal by setting aside the impugned order passed by the Tribunal. The court held that the Tribunal erred in relying on a smaller bench decision and should have followed the larger bench judgment of the High Court of Himachal Pradesh.
What did the court decide?
The impugned order of the Tribunal is set aside. The appeal is remanded to the Tribunal to decide on merits in accordance with the High Court judgment.