1999 (9) TMI 331 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the Stay Application and Appeal filed by M/s. Samanta (P) Ltd. against the Commissioner's order determining their textile processors' capacity. The Tribunal set aside the order and directed re-adjudication, emphasizing the need for natural justice principles to be followed, including giving the party an opportunity to be heard. The matter will be re-adjudicated after issuing a Show Cause Notice to the assessee.