Revenue's Additional Appeals Rejected in 43 Cases, Decision Final

COMMISSIONER OF C. EX., INDORE Versus HINDUSTAN LEVER LTD.

COMMISSIONER OF C. EX., INDORE Versus HINDUSTAN LEVER LTD. - 2004 (178) E.L.T. 585 (Tri. - Del.) The Revenue filed one appeal against the decision of the lower appellate authority which partially allowed appeals by the manufacturer. The Tribunal rejected the Department's request to file additional appeals in 43 other cases, stating that the issue raised in all 44 appeals was the same. The Tribunal's decision on the appeal filed by the Department became final and binding between the parties, making it illegal and unsustainable for the Department to seek interference by filing 43 more appeals. Consequently, all appeals were dismissed.