2001 (8) TMI 1204 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeals filed by the appellants, remanding the case back to the Commissioner (Appeals) for reconsideration. The Tribunal waived the pre-deposit of duty and penalty, citing a violation of principles of natural justice by the Commissioner (Appeals). The appellants were granted an opportunity to be heard before a new decision was made.