2000 (12) TMI 441 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata set aside the impugned Order due to violation of principles of natural justice, remanding the matter to the Commissioner for fresh adjudication. The appellants were granted another opportunity for a personal hearing to explain their defense. The Commissioner was directed to complete the adjudication proceedings within three months. The appeal was allowed by way of remand.