1998 (3) TMI 377 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal by way of remand. The Tribunal remanded the matter to the Adjudicating Authority to examine the issue of small scale exemption under Notification No. 175/86, as it was a new plea taken by the party for the first time. The Tribunal dispensed with the requirement of depositing the amount for hearing the appeal.