https://www.taxtmi.com/caselaws?id=47656 A withdrawn appellate proceeding concerning a Central Excise Tariff classification dispute and a pre-deposit refund claim was revived because the appeal had been withdrawn on the understanding that departmental concession would grant relief. The Supreme Court restored the appellant's right to have the controversy determined by the appellate forum and remitted the matter to the successor tribunal, CESAT, for hearing and expeditious disposal. The Court did not finally decide the classification issue or the refund entitlement on merits, leaving both questions for fresh adjudication by the tribunal in accordance with law. en-us Thu, 31 Mar 2005 00:00:00 +0530 Tue, 22 Apr 2014 14:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47656 A withdrawn appellate proceeding concerning a Central Excise Tariff classification dispute and a pre-deposit refund claim was revived because the appeal had been withdrawn on the understanding that departmental concession would grant relief. The Supreme Court restored the appellant's right to have the controversy determined by the appellate forum and remitted the matter to the successor tribunal, CESAT, for hearing and expeditious disposal. The Court did not finally decide the classification issue or the refund entitlement on merits, leaving both questions for fresh adjudication by the tribunal in accordance with law. Case-Laws Central Excise Thu, 31 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47656