1993 (3) TMI 208 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal by remanding the matter for a speaking order as the impugned order did not address the contentions raised by the appellants regarding the time-barring issue. The appellants argued that the demand was time-barred due to no suppression of facts, but the Collector did not provide specific findings on this issue. The Tribunal directed the Collector to consider all contentions and pass an appropriate order in accordance with the law.