2000 (4) TMI 430 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata condoned the delay in filing an appeal by the appellants against a decision communicated by the Deputy Commissioner regarding duty liability under Central Excise Act, 1944. The Tribunal found a violation of natural justice as no opportunity for a personal hearing was granted to the appellants. The impugned order was set aside, and the matter was remanded to the Commissioner for a fresh decision, ensuring the appellants have a fair chance to represent their case.