Central Excise appeal remanded for fresh decision due to denial of natural justice.
COLLECTOR OF CENTRAL EXCISE Versus TATA IRON & STEEL CO. LTD.
COLLECTOR OF CENTRAL EXCISE Versus TATA IRON & STEEL CO. LTD. - 1992 (59) E.L.T. 124 (Tribunal) The Collector of Central Excise, Patna, appealed against an order by the Collector of Central Excise (Appeals), Calcutta, citing denial of natural justice. The Tribunal found merit in the argument and remanded the matter to the Collector (Appeals) for a fresh decision within 3 months, emphasizing the need for a personal hearing. The Cross-objection filed by the respondents was also disposed of. (Case Citation: 1991 (9) TMI 190 - CEGAT, NEW DELHI)