- (1.) The appellant questions the correctness of the order passed by the Customs, Excise and Gold (Control) Appellate Tribunal, South Zonal Bench at Madras (for short "CEGAT").
(2.) 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, and it was not entitled to exemption from additional excise duty. The appellant filed its reply and submitted that the notification was clearly applicable. The adjudicating authority did not accept the stand of the appellant and held that the benefits under the notification were not available to it. Appeals were preferred before the Collector of Central Excise (Appeals) who by his order dated 30.10.1997 held that the present appellant was entitled to the benefits under the aforesaid notification. Being aggrieved by such adjudication by the Appellate Authority, the Revenue filed appeals before CEGAT. By the impugned order, the Appellate Authority's orders were set aside and those of the adjudicating officer were restored.
(3.) Learned counsel for the appellant highlighted many aspects to contend that the view of the first appellate authority was correct, and without even discussing as to how the conclusions were erroneous, CEGAT set aside the order of the Appellate Authority and restored the orders passed by the adjudicating authority. Mr. Anoop G. Chaudhari, learned Senior Counsel appearing for the respondent supported the order of CEGAT.;