1999 (8) TMI 504 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi set aside the impugned order imposing duty and penalties on M/s. My Lady Cosmetics (I) Ltd. and others, remitting the matter to the Commissioner for de novo disposal. The Tribunal found the Commissioner did not apply the correct legal position and factual aspects, directing a fresh decision with reasonable opportunity for the appellants to present their case.