2000 (7) TMI 100

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....ndered by Respondent No. 2 Commissioner, the present petition is preferred. The law provides for appeal against the impugned decision before the Customs, Excise & Gold (Control) Appellate Tribunal ("CEGAT"). With the paper book, learned Counsel has annexed number of judgments, pointing out that several Courts as well as the Tribunals have taken a decision, whereby the contention, which he wants to....

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....l is provided, the petitioners should first approach the appellate authority for making a grievance. Mr. Trivedi submitted that the question has been raised up to the Apex Court and he need not be asked to approach the appellate forum. Suffice to say that the Tribunal will have to consider the binding decisions of the Apex Court as well as the decision of this Court and the Tribunal will have to c....