Appeal successful: Court quashes Superintendent's communication, directs fresh decision.
STYRODYNE PACKAGING (P) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR
STYRODYNE PACKAGING (P) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR - 2004 (178) E.L.T. 442 (Tri. - Del.) The appeal was filed against the rejection of abatement claim under Rule 49 due to goods destruction in a storm. The communication from the Superintendent was quashed as the Commissioner himself must pass a speaking order. The appeal was accepted, directing the Commissioner to decide the abatement claim afresh after hearing the appellants.