1985 (3) TMI 294 - AT - Central Excise

Summary

The appeal was transferred under Section 82K of the Gold (Control) Act, 1968. The Collector imposed a penalty of Rs. 1,66,000 on the appellant under Section 74 of the Act. The appellant argued that the show cause notice was not served. The Tribunal found a denial of natural justice and set aside the Collector's order, allowing for readjudication after proper notice to the appellant.