1999 (10) TMI 220 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai granted stay and waiver of duty amounting to Rs. 4,95,977.10 in an appeal involving clearance of dutiable articles without payment of duty for supply to units under 100% EOU and SEEPZ. The Commissioner's order was set aside and remanded for a de novo decision due to lack of proper consideration and failure to follow judicial precedent. The proceedings were remanded back to the Commissioner (Appeals) for a well-reasoned speaking order after ensuring proper communication with the assessee.