https://www.taxtmi.com/caselaws?id=85303 The Appellate Tribunal CEGAT, Mumbai allowed the department's appeal, setting aside the refund claim sanction. The Tribunal held that the appeal process is a continuation of the main proceedings, and an appealable order does not attain finality until the appeal is decided. It rejected the Collector (Appeals)' interpretation of the law, emphasizing that the law as amended must prevail over pre-amendment decisions. As the respondents did not challenge the finding that the Adjudicating Authority's order should be set aside, the Tribunal upheld that decision and allowed the department's appeal, ultimately setting aside the refund claim sanction. en-us Wed, 03 Apr 1996 00:00:00 +0530 Thu, 04 Aug 2011 11:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85303 The Appellate Tribunal CEGAT, Mumbai allowed the department's appeal, setting aside the refund claim sanction. The Tribunal held that the appeal process is a continuation of the main proceedings, and an appealable order does not attain finality until the appeal is decided. It rejected the Collector (Appeals)' interpretation of the law, emphasizing that the law as amended must prevail over pre-amendment decisions. As the respondents did not challenge the finding that the Adjudicating Authority's order should be set aside, the Tribunal upheld that decision and allowed the department's appeal, ultimately setting aside the refund claim sanction. Case-Laws Central Excise Wed, 03 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85303