2002 (1) TMI 526 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the Miscellaneous Application for retention of the appeal and stay application. The stay application for hearing was taken up, and pre-deposit of duty was waived. The impugned order was set aside as the Commissioner (Appeals) did not independently analyze the submissions. The case was remanded back to the Commissioner (Appeals) for a fresh decision. The appeal was allowed by remand.