1993 (3) TMI 228 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi waived pre-deposit of duty and penalty in two cases and remanded them back to the adjudicating authority due to non-application of mind in passing orders. The appeals were allowed for remand. The Tribunal noted frequent lack of application of mind by the particular officer, causing unnecessary work and potential harassment to assessees.