2000 (10) TMI 449 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Calcutta allowed the stay petition unconditionally as the basic issue of annual capacity production was under dispute and pending appeal. The Commissioner was not justified in confirming the demand of duty before the appellate authority decided on the annual capacity issue. The Commissioner (Appeals) was directed to decide the appeal filed by the appellant before 29-11-2000.