1979 (11) TMI 259 - CGOVT - Central Excise

Summary

The judgment in the case of Government of India v. Shri D.N. Mehta (1979) held that the Appellate Collector should have given the applicant an opportunity of personal hearing or verified the petitioners' contention before confirming the demand. The Government set aside the Appellate Collector's order and directed a new disposal of the appeal after complying with the principles of natural justice.