2001 (8) TMI 199 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai waived the predeposit of Rs. 4.5 lakhs for differential duty and allowed the appeal by remand for hearing on merits to the Commissioner (Appeals). The case involved finalization of provisional assessment for manufacturers of Galvanised Corrugated Sheets for the period 1998-99. The appeal was dismissed by the Commissioner (Appeals) but the Tribunal disagreed, stating that the final assessment order affects rights of parties and is appealable.