1995 (5) TMI 133 - AT - Central Excise

Summary

The appeal by M/s. Durga Cement Company Limited against the decision of Collector of Central Excise, Patna was allowed by Appellate Tribunal CEGAT, NEW DELHI. The Tribunal found that the appellants were not heard before the adverse decision was communicated to them, violating principles of natural justice. The impugned order was set aside, and the matter was remanded to the Collector for a fresh decision following natural justice. The Tribunal expressed disapproval of decisions being communicated through subordinate officers instead of by the adjudicating officer directly.