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of <h1>Appeal allowed, permission for destruction reversed. Collector to issue speaking order.</h1> <h3>GE. APAR LIGHTING (P) LTD. Versus COLLECTOR OF C. EXCISE, AHMEDABAD</h3> GE. APAR LIGHTING (P) LTD. Versus COLLECTOR OF C. EXCISE, AHMEDABAD - 1995 (77) E.L.T. 399 (Tribunal) The appeal was filed against a communication granting permission for destruction of excisable goods and reversal of Modvat credit. The Tribunal found the communication lacking detailed reasoning and not a speaking order. The appeal was disposed of, directing the Collector to pass a speaking order for further consideration.
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