2004 (9) TMI 110

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....r the parties. 2. The appellant questions correctness of the order passed by the Customs, Excise and Gold (Control) Appellate Tribunal, South Zonal Bench at Madras (for short 'the CEGAT'). 3. Background facts are as follows :- Four show cause notices were issued to the appellant indicating that the benefits available under Notification No. 297/1979, as amended, were not available to it, a....

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....to contend that the view of the first appellate authority was correct, and without even discussing as to how the conclusions were erroneous, the CEGAT set aside the order of the appellate authority and restored the orders passed by the adjudicating authority. Mr. Anoop G. Chaudhary, learned Senior Counsel appearing for the respondent supported the order of the CEGAT. 5. We find that the first a....