1997 (1) TMI 333 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, CALCUTTA heard an appeal regarding waiver of pre-deposit and stay of recovery of duty and penalty. The appellant had not waived the right for personal hearing. The Tribunal found that the impugned order violated natural justice principles by not issuing a show cause notice. The order was set aside, and the Commissioner was directed to decide the case de novo after issuing a proper show cause notice.