2000 (6) TMI 471 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai ordered the remand of a case due to violation of natural justice principles. The appellants were required to pre-deposit an amount of Rs. 4,12,480 as confirmed duty. The order-in-appeal was set aside as the Commissioner (Appeals) did not provide a personal hearing before fixing the pre-deposit amount. The matter was remanded for de novo reconsideration following principles of natural justice.