2000 (12) TMI 396 - AT - Central Excise

Summary

The appeal was admitted after the appellants requested a decision on merits. The application for waiver of pre-deposit was dismissed without a personal hearing, leading to the appeal being dismissed without notice. The impugned order was found to violate natural justice principles, so the pre-deposit of duty and penalty was waived for the appeal hearing. The matter was remanded for a fresh decision on the waiver application with a personal hearing before proceeding with the appeal.