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<h1>Commissioner of Central Excise (Appeals) in Chennai Criticizes Lower Adjudicator, Allows Appeal on Duty Payment</h1> <h3>IN RE: ASHOK LEYLAND LTD.</h3> IN RE: ASHOK LEYLAND LTD. - 2003 (162) E.L.T. 795 (Commr. Appl.) The Commissioner of Central Excise (Appeals), Chennai allowed the appeal regarding duty payment on inputs, citing previous decisions and a Board Circular. The Commissioner criticized the lower Adjudicator for disregarding legal norms and disrespecting judicial discipline. The appeal was allowed in line with Tribunal decisions.