https://www.taxtmi.com/caselaws?id=80982 The Tribunal held that the Collector (Appeals) erred in denying Hindustan Platinum Pvt. Ltd. the opportunity to raise a fresh plea at the first appellate stage regarding the manufacturing status of their activity. The Tribunal admitted the fresh plea at the second appellate stage and remanded the matter to the Assistant Collector for further adjudication, emphasizing the need for a detailed examination of the manufacturing process and adherence to principles of natural justice. The appellant's claim under Notification No. 131/81-CE was not pursued at that stage. en-us Mon, 31 Dec 1990 00:00:00 +0530 Tue, 21 Jun 2011 16:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80982 The Tribunal held that the Collector (Appeals) erred in denying Hindustan Platinum Pvt. Ltd. the opportunity to raise a fresh plea at the first appellate stage regarding the manufacturing status of their activity. The Tribunal admitted the fresh plea at the second appellate stage and remanded the matter to the Assistant Collector for further adjudication, emphasizing the need for a detailed examination of the manufacturing process and adherence to principles of natural justice. The appellant's claim under Notification No. 131/81-CE was not pursued at that stage. Case-Laws Central Excise Mon, 31 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80982