2002 (5) TMI 484 - AT - Central Excise

Summary

The appellate tribunal set aside the ex-parte order of the Commissioner and remanded the matter for fresh hearing. The appellant agreed to let the Department retain the deposited amount. The Commissioner was directed to hear the appeal within two months after giving a one-month notice. The interlocutory order's observations on the case's merits are not binding. The appeal was allowed by way of remand.