1994 (4) TMI 169 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, MADRAS heard Excise Appeals 92, 93 & 94/94 along with Departmental appeals 111 & 112/94. The issue was whether an authority who reviewed an order could also hear the appeals against it. The Tribunal held that the reviewing authority cannot act as the appellate authority, setting aside the impugned orders and remanding the matter to be heard by a different Collector (Appeals). The appeals were allowed by remand.