2002 (4) TMI 495 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the appellants against the impugned order-in-original dated 28th August, 2001 of the Commissioner. The Tribunal found that there was a breach of natural justice as the Commissioner failed to provide necessary documents to the appellants for their defense. The case was sent back to the adjudicating authority for a fresh decision after supplying the required documents and affording a reasonable opportunity of hearing to the appellants.