https://www.taxtmi.com/caselaws?id=88073 The Collector remitted proceedings back to the Assistant Collector to await a decision from CEGAT regarding the benefit of Notification No. 138/86. Revenue challenged this decision due to reliance on a different case's judgment. The Assistant Collector had not passed an order as directed, leading to an adjournment. The issue of the final order from CEGAT remained unresolved. The Tribunal found the appeal lacking merit, citing the absence of crucial evidence and the difficulty in assessing the reliance on a previous judgment without the relevant documentation. The appeals were dismissed to protect revenue interests. en-us Wed, 10 Dec 1997 00:00:00 +0530 Wed, 14 Sep 2011 18:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88073 The Collector remitted proceedings back to the Assistant Collector to await a decision from CEGAT regarding the benefit of Notification No. 138/86. Revenue challenged this decision due to reliance on a different case's judgment. The Assistant Collector had not passed an order as directed, leading to an adjournment. The issue of the final order from CEGAT remained unresolved. The Tribunal found the appeal lacking merit, citing the absence of crucial evidence and the difficulty in assessing the reliance on a previous judgment without the relevant documentation. The appeals were dismissed to protect revenue interests. Case-Laws Central Excise Wed, 10 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88073