2002 (3) TMI 569 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard appeals against a common Order-in-Appeal regarding waiver of pre-deposit of duty and penalty. The Adjudicating Authority did not confirm any demand but issued orders related to assessable value, duty payment, interest, and penalty. The Tribunal set aside the Order and remanded the matter back to the Adjudicating Authority for fresh decision, citing that the Authority cannot delegate the power for duty determination. The appeals were disposed of by way of remand.