2001 (5) TMI 294 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal unconditionally and remanded the case back to the Commissioner of Central Excise for proper disposal of the Remission applications under Rule 49, emphasizing the need for a written order and a personal hearing for the appellants. The Commissioner's decision communicated through a letter was set aside for violating the principles of natural justice.