Adjudicating Authority cannot deny benefit granted by CESTAT without filing appeal against such order

United Industries Limited Vs Commissioner of Central Excise (CESTAT Chennai) CESTAT held that when the Tribunal had given a specific direction to extend the cum-duty benefit to the appellant, the Adjudicating Authority ought to have calculated the demand after granting the benefit. If the Department has not filed any appeal against the order passed by the Tribunal dated 06.11.2001 directing to extend the cum-tax benefit, the Commissioner cannot deny the benefit stating that the appellant is not entitled to modification of the demand as they have issued parallel set of invoices. FULL TEXT OF TH...