1981 (1) TMI 270 - CGOVT - Central Excise

Summary

The revision application filed by M/s. Bharat Processors was disposed of by the Government of India. The petitioners were penalized for misdeclaring fabrics as Fents without paying duty. The Government upheld the penalty imposed by the Deputy Collector. However, the Government set aside the order on the question of duty demand due to lack of proper show cause notice, allowing the competent authority to reassess the duty demand after complying with natural justice principles.