2003 (5) TMI 132 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai found a violation of natural justice in a case where the Revenue failed to provide copies of relied upon documents to the appellants. The tribunal set aside the impugned order and remanded the matter to the Commissioner for reconsideration, ensuring the appellants receive copies of the documents and have an effective opportunity for a hearing. The appeal was allowed by way of remand, and the stay petition was also disposed of.