Use a torch to soften the finish(careful not to burn the wood) then scrape it off with a piece of plate glass. After this it can be sanded, down to 400 grit.
The second way is to use Certi-strip from Brownell's Two applications will get you down to the wood where you can sand it down. This is my preferred method, but both work well.
Once you have sanded it to 400 grit you need to "wisker" the stock. Most people use water to raise the grain. I use de-naturated alchol so I'm not adding moisture to the wood. Wipe it down, let it dry then sand off the "wiskers". I usually do this three times. Use the True-oil to fill the grain instead of a filler or sanding in the finish. Doing so will show more of the grain with higher contrast.. Keep your edges sharp & straight and don't fill the checkering. Rounded edges and/or flooded checkering are signs of an amature job.
