- (1.) The appeal is filed against the order of customs, Excise and Gold (Control) Appellate tribunal dated 28th February, 2001.
(2.) The facts briefly stated are that:-
(3.) Against the order of the Commissioner (Appeals) , both the Department as well as the assessee viz. respondent filed appeals. The appeal filed by the assessee came to be dismissed for default. Against the order of dismissal, an appeal was carried to this Court. This Court by the judgment dated 16th August, 2002 has remitted the matter back to the cegat for being decided on merits in accordance with law. That appeal is now pending before CEGAT.;