1999 (1) TMI 204 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi waived the pre-deposit duty and penalty amount in a case involving Texturised Polyester Yarn manufacturing. The lower appellate authority's dismissal of the appeal was overturned due to delay in filing, as the factory was under lockout when the order was served. The case was remanded for a decision on merits. The appeal was allowed by way of remand.