1999 (8) TMI 504

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....e K. Sreedharan, Shri C.N.B. Nair, JJ. REPRESENTED BY : Shri V. Lakshmi Kumaran, Advocate, for the Appellants. Shri Prabhat Kumar, SDR, for the Respondents. [Order per : Justice K. Sreedharan, President]. - In the course we adopt in this appeal, we do not consider it necessary to narrate the facts in detail. Suffice to say that by the impugned order Commissioner, Central Excise, Delhi-....

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....9-1996 relying on the decision of the Tribunal reported in Marcandy Prasad Radhakrishna Prasad Pvt. Ltd. v. Commissioner of Central Excise, Calcutta [1998 (102) E.L.T. 705 (Tribunal) = 1998 (25) RLT 919]. This contention was dealt with by the ld. Commissioner observing that "the Tribunal's decision is recent and has not acquired legal finality in the matter". This observation of the ld. Commission....

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....e constrained to remit the matter to the Commissioner for de novo decision on account of lack of relevant materials and evidence. The delay in that may be caused by admitting the appeal will certainly go to the prejudice Revenue as also the appellant. 4. We are not at all satisfied with the following observations made by the Commissioner in the impugned order - "as regards the worksheets t....