2000 (11) TMI 366

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....cate, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue against the order of the Commissioner of Central Excise (Appeals), the Commissioner (Appeals) following the Tribunals Larger Bench decision in the case of CCE v. Kirloskar Oil Engines Limited as reported in 1994 (73) E.L.T. 835 had remanded the matter with the following observations : ....

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.... the clearance for export under bond is not even required and called for. 3. When the matter was called Shri Saravanan, learned Advocate has appeared for the respondents and submitted that the respondents had filed a cross objection. He further informed that after the order of the Commissioner (Appeals) no action has been taken by the department for re-deciding the issue and in the meanwhi....