1998 (8) TMI 278 - AT - Central Excise

Summary

Two appeals by M/s. Nestle India Ltd. were rejected by the Collector of Central Excise on the ground of un-due enrichment. Orders passed exparte before the hearing date. Appellants sought adjournment due to counsel's unavailability. Appellants did not appear for hearing despite multiple opportunities. Case remanded to Commissioner of Central Excise for a fresh order, citing the law of unjust enrichment and the need for a fair hearing.