2017 (1) TMI 1589 - AT - Central Excise

Principles of Natural Justice - fresh examination of matter requested - Held that - The ld. Adjudicating authority directed to grant a fair opportunity of hearing to the appellant. Penalty - Held that - There shall be no penalty in view of the interpretation of law involved in the case. Appeal allowed in part and part matter on remand.

Summary

The Appellate Tribunal CESTAT CHENNAI directed the adjudicating authority to grant a fair hearing to the appellant based on a previous case, with no penalty imposed due to interpretation of law. The appeal was partly allowed and partly remanded.