2001 (8) TMI 1147 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore heard five appeals involving Rs. 31 lakhs. The appellant requested waiver of pre-deposit of duty and stay of recovery proceedings. The Commissioner imposed a penalty equal to the duty for short landing without providing a convincing explanation. The Tribunal remanded the matter for re-consideration to pass a speaking order on penalty after giving the party an opportunity. The appeals were disposed of accordingly.