2000 (3) TMI 770 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, remanding the case back to the Commissioner (Appeals) to consider the issues on merits without requiring any pre-deposit for hearing the appeal. The Tribunal referred to a previous judgment stating that the Commissioner was wrong in dismissing the appeal without granting a personal hearing and without considering an application for re-consideration. The case involved a dispute over the classification of products for duty payment.