2000 (1) TMI 377 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai found that the dismissal of an appeal for non-appearance based on an unreported Tribunal judgment was not permissible. The appeal was set aside as it violated Section 35B, clause (4) of the Central Excise Act. The stay application for waiver and recovery was allowed based on the use of inputs in relation to the manufacture of the final product. The appeal was remanded back to the Commissioner (Appeals) for further consideration.