1997 (11) TMI 305 - Commissioner - Central Excise

Summary

The appeal was allowed by the Commissioner of Customs & Central Excise (Appeals) due to denial of Modvat credit without proper justification. The Assistant Commissioner's decision was deemed insufficient as it did not consider relevant facts and principles of natural justice. The appeal was remanded for further review and a speaking order to be issued. [Citation: 1997 (11) TMI 305 - COMMISSIONER OF CUSTOMS & CENTRAL EXCISE (APPEALS)]