1998 (2) TMI 284 - AT - Central Excise

Summary

The appeal was against an order by the Additional Collector of Central Excise regarding alleged duty evasion on steam manufacturing. The appellants claimed exemption under Notification No. 179/77 as their manufacturing process did not involve power. The Additional Collector's decision was based on investigations without notifying the appellants, leading to the order being set aside for a reevaluation with proper notice and adherence to natural justice principles.