1998 (7) TMI 342 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi found that the adjudicating authority violated natural justice by ignoring the appellants' submission that they were not undertaking any dutiable process on the grey fabric. The tribunal set aside the order, allowed the appeal by remand, and directed the Additional Collector to re-adjudicate the case considering the appellants' plea. Principles of natural justice must be observed in the re-adjudication process.