Appellate tribunal grants waiver on duty & penalty, faults Commissioner's order. Appeal allowed, remitted for proper decision.

The appellate tribunal granted waiver of pre-deposit of duty and penalty, finding the Commissioner's order irregular and lacking due opportunity for the appellants to present their case. The appeal was allowed, and proceedings were remitted back to the Commissioner for a well-reasoned order, with a caution against not signing adjudication orders.

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The appellate tribunal granted waiver of pre-deposit of duty and penalty. The Commissioner's order was found to be irregular and lacking due opportunity for the appellants to state their case. The appeal was allowed, and the proceedings were remitted back to the Commissioner for a well-reasoned order. The Commissioner was cautioned against not signing adjudication orders.

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