1999 (11) TMI 426 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai found in favor of the appellant in a case involving excisable goods seized from a tempo. The Assistant Commissioner confiscated the tempo but did not impose a penalty. The Commissioner (Appeals) upheld the decision, stating that invoking Rule 173Q in the Show Cause Notice did not violate natural justice. However, the appellant's counsel argued that not issuing the SCN to the appellant rendered the confiscation unlawful. Citing relevant judgments, the Tribunal allowed the appeal, granting consequential relief.