1999 (7) TMI 371 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai found that the assessees were denied natural justice as the Commissioner who made the order had not heard them. The Tribunal set aside the orders and remitted the proceedings back to the Commissioner for a fair hearing. The Tribunal granted unconditional stay and waiver of the amount, with both sides agreeing. No specific time frame was set for disposal of the appeals by the Commissioner.