1982 (6) TMI 62 - HC - Central Excise

Summary

The High Court at Calcutta set aside the order of the Assistant Collector dated 8th June, 1980, and directed a re-hearing of the matter. The Assistant Collector must consider all relevant rules and provide the petitioner with an opportunity to be heard. The matter should be resolved within six months, and the petitioner can clear future goods with a bank guarantee. No costs were awarded, and all parties must comply with the judgment.