2016 (5) TMI 446

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...., JJ. Shri S.P. Kesarwani, Sr. SC and Vinod Kant Srivastava, Counsel, for the Appellant. Shri Gopal Verma and Pankaj Bhatia, Counsels, for the Respondent. ORDER Heard Sri B.K.S. Raghuvansi, the learned counsel for the appellant and Sri Pankaj Bhatia along with Sri Gopal Verma, the learned counsel for the respondent. 2. The present appeal has been filed against the order of the ....

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....al Excise Tribunal and thereafter opined that an appeal should be filed. The Tribunal dismissed the appeal on the ground that once a decision was taken by the two Commissioners for not filing an appeal, the said matter had attained a finality and could not be reopened on the basis of a subsequent judgment given by a Tribunal. 4. In our opinion, the reasoning adopted by the Tribunal does no....