2001 (10) TMI 227 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, found that the Commissioner of Central Excise (Appeals) erred in dismissing the appellants' appeals due to a technicality regarding the signatures on the appeal documents. The Tribunal set aside the order and directed the Commissioner to allow the appellants to rectify the signature issue and decide the appeals accordingly.