2002 (6) TMI 261 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore heard two appeals regarding a penalty order subject to a Supreme Court decision. The appellants filed the appeals in time after receiving communication from the Range Superintendent regarding the Supreme Court decision. The Tribunal found no delay in filing the appeals and remanded the matter to the Commissioner for an appropriate order, providing an opportunity to the party.