2002 (10) TMI 720 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the stay petition for waiver of pre-deposit of duty and penalty. The appeal was remanded to the adjudicating authority due to denial of natural justice, including lack of proper inspection of records and denial of cross-examination of truck drivers. The impugned order was set aside, and the adjudicating authority was directed to provide a reasonable opportunity for the applicant to be heard and cross-examine relevant individuals. The stay petition was allowed, and the appeal was allowed by way of remand.