1996 (7) TMI 373 - AT - Central Excise

Summary

The appeal was filed against the rejection of a refund claim by the Assistant Collector of Central Excise. The Commissioner (Appeals) did not grant a personal hearing, which was requested by the appellants. The Appellate Tribunal found that the principles of natural justice were not followed, set aside the ex parte order, and remanded the matter back for a personal hearing and decision according to law. The Commissioner (Appeals) was instructed to dispose of the matter within three months.