M.P. STEEL CORPORATION vs COMMNR. OF CENTRAL EXCISE

The Supreme Court held that the appeal against the Superintendent of Customs and Central Excise's order must be filed before the Commissioner (Appeals) under Section 128 of the Customs Act, 1962. The Court found that the Collector's decision regarding the calculation of Light Displacement Tonnage (LDT) was not made in his capacity as Collector (Appeals), thus rendering the appeal to CEGAT unsustainable. Consequently, the Court set aside the CEGAT's order and directed adherence to the proper appellate procedure under the Customs Act.