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of <h1>CEGAT New Delhi rules in favor of assessee appeal under Rule 173H, refers appeal maintainability to Larger Bench.</h1> The Appellate Tribunal CEGAT, New Delhi found the appeal maintainable by the assessee against denial of benefit under Rule 173H of the Central Excise ... Reference to Larger Bench - Appeal - Maintainability of The Appellate Tribunal CEGAT, New Delhi doubted the correctness of a previous decision and referred the question of appeal maintainability to a Larger Bench. The appeal by the assessee was against denial of benefit under Rule 173H of the Central Excise Rules, 1944. The Tribunal found the appeal maintainable based on a previous case. The Tribunal decided that the appeal was maintainable and returned the matter to the Regular Bench for further hearing.
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