1999 (5) TMI 120 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal by remanding the matter back to the Assistant Commissioner for reconsideration. The Assistant Commissioner was criticized for not waiting for the certificate from the Cost Accountant as requested by the party. The Tribunal found the order passed by the Assistant Commissioner to be in violation of natural justice. The appeal was represented by Shri R. Swaminathan, Advocate.