2000 (6) TMI 427 - AT - Central Excise

Summary

The Appellate Tribunal set aside the Commissioner's order directing the appellant to deposit a duty amount, penalties, and interest under the Central Excise Act. The Tribunal criticized the Commissioner for not considering the appellant's financial constraints and lack of judicial approach. The Tribunal directed the Commissioner to reconsider the appeal without insisting on pre-deposit, affording a reasonable opportunity for the appellant to be heard, and to issue a final order within three months. The appeal was allowed in favor of the appellant.