2003 (3) TMI 520 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata found that the impugned Order violated principles of natural justice as the appellants were not given a fresh opportunity for personal hearing. The Tribunal set aside the Order and remanded the appeal to the Commissioner for a fresh decision, ensuring the appellants are given a chance to present their case in person. The appeal was allowed by way of remand.