1999 (8) TMI 355 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi remanded the case back to the Commissioner of Customs and Central Excise due to the Adjudicating Authority's improper delegation of power to work out duty to the Assistant Commissioner. The Tribunal held that such delegation was not permissible and ordered a fresh decision by the Commissioner after giving the appellants an opportunity to be heard. The appeal was allowed by way of remand.