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<h1>CEGAT Remands Case to Collector for Fresh Consideration, Emphasizes Right to Personal Hearing</h1> The Appellate Tribunal CEGAT, Calcutta remanded the case to the Collector (Appeals) Central Excise, Calcutta for fresh consideration, allowing the appeal ... Appeal - Limitation The Appellate Tribunal CEGAT, Calcutta remanded the case to the Collector (Appeals) Central Excise, Calcutta for fresh consideration, stating that the appellant should have been granted a personal hearing despite the appeal being time-barred. The appeal for refund of excess duty paid was allowed. (Case citation: 1983 (12) TMI 184 - CEGAT, CALCUTTA)
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