2001 (7) TMI 908 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal filed by Smt. Archana Wadhwa after setting aside the impugned order of the Commissioner (Appeals) for dismissing the appeal without first passing an order on the stay petition. The Tribunal remanded the matter to the Commissioner (Appeals) for deciding the appellant's prayer for dispensing with the pre-deposit condition of Rs. 25,000 penalty. The appeal was allowed by way of remand, ensuring the appellants would have an opportunity for a hearing before the disposal of the stay petition.