2002 (1) TMI 646 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal, setting aside the order of the Commissioner (Appeals) that rejected the appeal as time-barred without considering the merits of the case. The Tribunal found a breach of natural justice as the appellants were not given a fair opportunity to be heard on the limitation issue. The case was remanded back to the Commissioner (Appeals) for a fresh decision after providing the appellants with a reasonable opportunity to present their case.