1991 (9) TMI 190 - AT - Central Excise

Summary

The Collector of Central Excise, Patna, appealed against an order by the Collector of Central Excise (Appeals), Calcutta, citing denial of natural justice. The Tribunal found merit in the argument and remanded the matter to the Collector (Appeals) for a fresh decision within 3 months, emphasizing the need for a personal hearing. The Cross-objection filed by the respondents was also disposed of. (Case Citation: 1991 (9) TMI 190 - CEGAT, NEW DELHI)