1997 (12) TMI 293 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal due to a notice not being under Section 11A of the Central Excise Act, 1944. The Order-in-Appeal dated 9-9-1990 was set aside, and the appeal was remanded to the jurisdictional Commissioner (Appeals) for a decision on the merits after giving the respondent an opportunity for a personal hearing.