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of <h1>Tribunal upholds Commissioner's decision on Collector's Certificate, finds public purpose served. Revenue appeal dismissed.</h1> <h3>COMMISSIONER OF C. EX. & CUS., BBSR-I Versus NICCO CORPORATION LTD.</h3> COMMISSIONER OF C. EX. & CUS., BBSR-I Versus NICCO CORPORATION LTD. - 2008 (222) E.L.T. 49 (Tri. - Kolkata) The appeal order passed by the ld. Commissioner (Appeals) was challenged by the Revenue due to legal infirmity regarding the Collector's Certificate. However, the Tribunal upheld the Commissioner's decision as the Certificate was found to serve public purpose and was issued in good faith. Consequently, the Revenue's appeal was dismissed, and the stay petition was deemed infructuous.
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