2001 (1) TMI 580 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai remanded the appeal back to the Commissioner for de novo consideration due to violation of natural justice principles. The appeal was dismissed for non-compliance with an interim order of stay without giving the appellants an opportunity to be heard. The Tribunal granted waiver of pre-deposit and directed the Commissioner to hear the appellants before making a decision on the stay application.