2011 (1) TMI 287 - AT - Central Excise

Adjudication assessee submits that when the proceedings were in progress before the original authority and Commissioner (Appeals), they could not represent the case as two of the Directors of the Company expired - order-in-original and order of Commissioner (Appeals) have been passed expartie - orders of the authorities set aside and remand the matter to the original authority for fresh consideration after granting reasonable opportunity of hearing

Summary

The Appellate Tribunal CESTAT, New Delhi, allowed the appeal by remanding the case to the original authority for fresh consideration after setting aside the exparte orders of the authorities below. The appellant is required to cooperate in the new adjudication proceedings. Stay petition was also disposed of. (2011 (1) TMI 287 - CESTAT, New Delhi)