2009 (2) TMI 597

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....i Naveen Mullick, Advocate, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  This is an appeal by the Department against the order of the Commissioner (Appeals) by which the order of the Original Authority, which was also in favour of the party, was upheld. 2. The Committee of Commissioners examined the order of the Commissioner (Appeals). Commissioner, Meerut-II, ....

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....y an amendment has been brought about w.e.f. May/98 enabling that in such cases, the matter will be referred to the jurisdictional Chief Commissioner and whose decision will be binding for the purpose of filing appeal. He also relies on the decision of the Tribunal in the case of Commissioner of Central Excise, Coimbatore v. L.G. Balakrishnan & Bros. Ltd. reported 2007 (211) E.L.T. 248 (Tribunal-C....