2001 (1) TMI 759 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal for waiver of pre-deposit of duty and penalty amounts under Section 35F of the Central Excise Act. The appeal was against the rejection by the Commissioner (Appeals) due to a procedural error of not having the appeal signed by the Principal Officer of the company as required by Rule 213 of the Central Excise Rules, 1944. The Tribunal set aside the impugned order and remanded the case for the Commissioner (Appeals) to allow the appellants to rectify the defects and deal with the appeal on its merits.