1992 (10) TMI 195 - AT - Central Excise

Summary

The appeal was against an ex parte order by the Collector of Central Excise, New Delhi. The appellant claimed they did not receive a show cause notice or a personal hearing. The Tribunal set aside the order, remanding the matter to provide the appellant with a copy of the notice, a chance to respond, and a personal hearing. The appellant was also allowed to inspect relevant records. The Tribunal criticized the Collector for not responding to requests for records. The order was pronounced on 9-10-1992.