https://www.taxtmi.com/caselaws?id=87592 The Tribunal set aside the duty imposed on steam production without the aid of power, citing a violation of natural justice due to the Additional Collector considering new evidence without allowing the appellants to respond. The interpretation of the exemption notification favored the appellants, as 'power' was construed to refer specifically to electric power. The Department failed to substantiate the duty levy on steam production, leading to the impugned order being invalidated. The Tribunal emphasized adherence to legal procedures, correct statutory interpretation, and substantiation of claims in excise duty matters. en-us Fri, 24 Oct 1997 00:00:00 +0530 Thu, 08 Sep 2011 10:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87592 The Tribunal set aside the duty imposed on steam production without the aid of power, citing a violation of natural justice due to the Additional Collector considering new evidence without allowing the appellants to respond. The interpretation of the exemption notification favored the appellants, as 'power' was construed to refer specifically to electric power. The Department failed to substantiate the duty levy on steam production, leading to the impugned order being invalidated. The Tribunal emphasized adherence to legal procedures, correct statutory interpretation, and substantiation of claims in excise duty matters. Case-Laws Central Excise Fri, 24 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87592