2002 (3) TMI 523 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeals due to the Commissioner's failure to follow principles of natural justice by not giving the appellant sufficient time to study documents. The impugned order demanding duty and imposing penalties was set aside. The liability to penalty for the remaining appellant would depend on further adjudication. The Commissioner was directed to adjudicate the matter in accordance with the law.