2002 (11) TMI 379 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai allowed the stay application, waived pre-deposit of duty, and remanded the case back to the original authority for reconsideration due to violation of Principles of Natural Justice. The Commissioner confirmed duty on rejected Tea, but the appellants claimed no manufacturing process was undertaken. The appeal is remanded for fresh consideration.