2014 (12) TMI 535

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.... P R Chandrasekharan: Revenue is in appeal against Order-in-Appeal NO. PII/BKS/320/2004 dated 26.7.2004 passed by the Commissioner of Central Excise (Appeals), Pune-II. Vide the impugned order, the learned lower appellate authority held that as per the order of this Tribunal vide Order No. 3667/96-A dated 21.11.1996, the Assistant Commissioner had to find out the number of footrests cleared as pa....

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.... of the lower appellate authority is correct in law and the interpretation taken by the lower appellate authority is the correct interpretation of the order passed by this Tribunal. 5. After examining the submissions made by both sides, we observe that when the Tribunal directed the Assistant Commissioner to verify the number of scooters cleared and the number of footrests cleared and to add the ....