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<h1>Appellate Tribunal remands case for re-decision due to procedural errors</h1> <h3>JYOTI OVERSEAS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, INDORE</h3> The Appellate Tribunal CEGAT, Mumbai allowed the appeal by way of remand due to procedural errors by the Assistant Collector. The case was remanded for ... Adjudication The Appellate Tribunal CEGAT, Mumbai allowed the appeal by way of remand as the Assistant Collector did not issue a Show Cause Notice or pass a speaking order. The case was remanded back to the original authorities for re-decision after issuing a Show Cause Notice if necessary. The appellants requested exemption under Notification No. 33/90-C.E. (N.T.), dated 5-9-1990.