1982 (6) TMI 63 - HC - Central Excise

Summary

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