1999 (5) TMI 225 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi found that the order imposing penalty lacked natural justice principles as no show cause notice was issued. Rule 233A of the Central Excise Rules mandates a show cause notice before penalty imposition. The Tribunal remanded the case for the Commissioner to issue a show cause notice, grant a hearing, and decide the matter afresh. The appeal was disposed of accordingly.