1996 (2) TMI 258 - AT - Central Excise

Summary

The appeal was granted waiver of pre-deposit of duty amount and disposed of by the Appellate Tribunal CEGAT, Mumbai. The Commissioner (Appeals) rejected the appeal due to a missing court fee stamp, which was deemed a remediable defect. The Tribunal set aside the Commissioner's order and remanded the case for rectification of the defect and further consideration on merits. The appeal was allowed by remand, and the stay application was also disposed of.