2000 (9) TMI 657 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dispensed with duty and penalty, stayed recovery, and allowed the appeals due to lack of sufficient opportunity for the appellants to be heard and explain their case with reference to documentary evidence. The matter was remanded back to the Commissioner for a fresh decision after setting aside the impugned order. Penalty was imposed for clandestine clearance of galvanised MS pipes during 1997-98.