1998 (6) TMI 344 - AT - Central Excise

Summary

The judgment is about an application to dispense with a pre-deposit and penalty. The Commissioner (Appeals) dismissed the appeal without a hearing, but the applicant was granted an opportunity to be heard on merits. The Tribunal held that the appellant should be given a chance to present their case on merits before the lower appellate authority after depositing a sum of Rs. 1.00 lakh by 31-7-1998. The appeal was disposed of with a stay granted.