2000 (4) TMI 310 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, who were denied abatement of duty by the Commissioner of Central Excise. The Commissioner's order was set aside due to lack of proper application of Rule 96ZQ(7) and failure to provide a personal hearing to the appellants. The case was remanded for a fresh decision with the opportunity for the appellants to present their case.