M.P. Steel Corporation vs Commnr. Of Central Excise

The Supreme Court held that the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) lacked jurisdiction to entertain the appeal against the Superintendent of Customs' order, as the proper forum for such an appeal is the Commissioner (Appeals) under Section 128 of the Customs Act, 1962. The Court emphasized that the order by the Superintendent was not merely a communication of the Collector's decision but a distinct order requiring a specific appeal process. Consequently, the Court set aside CEGAT's order and allowed the appeal, affirming the need for adherence to statutory appeal procedures.