Customs, Excise and Gold Tribunal - Bangalore
Commissioner Of Central Excise, ... vs M/S. Asea Brown Boveri Ltd. on 7 June, 2001
ORDER
G.A. Brahma Deva
1. This is an appeal filed by the Revenue. When this matter was called, both sides submitted that with reference to the very impugned order, the party has filed an appeal (Appeal No. E/R-1593/97) and the Tribunal as per Order No. 2208/97 dated 19.08.97 has remanded the matter. It was also submitted by both sides that Department has come in appeal on the ground that whether approval of classification is retrospective or not.
2. Since the Tribunal has already remanded the appeal filed by the Party, it will be appropriate if this matter also goes back for reconsideration. Accordingly appeal is allowed by way of remand.
(Pronounced and dictated in open court)