2000 (7) TMI 644 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai found that the Commissioner (Appeals) dismissed appeals without granting a hearing or considering financial hardship, violating principles of natural justice. The tribunal remanded the matter for reconsideration, directing the Commissioner to grant a hearing and consider both the case merits and financial hardship before passing any orders on the stay application.