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<h1>CESTAT grants stay, remands case for appeal consideration</h1> The Appellate Tribunal CESTAT, New Delhi allowed the stay application unconditionally due to the appellants having a strong case. The Commissioner ... Appeal dismissed by Commissioner The Appellate Tribunal CESTAT, New Delhi allowed the stay application unconditionally as the appellants had a strong case. The Commissioner (Appeals) dismissed the appeal without considering merits, leading to a miscarriage of justice. The matter was remanded back to the Commissioner (Appeals) for a decision on merits after hearing both sides. The appeal was allowed by way of remand.