https://www.taxtmi.com/caselaws?id=92100 The Tribunal set aside the Order confirming duty demand and penalty, remanding the case for a fresh decision. The appellants were accused of clearing H.R. Coils as waste and scrap at a lower value, leading to a differential duty demand. The Tribunal found a lack of natural justice in the adjudication process, emphasizing the necessity of a personal hearing. It was highlighted that each case must be decided on its merits, rejecting a comparison with a previous case. The appeal was allowed by remand to ensure a fair adjudication process. en-us Fri, 09 Apr 1999 00:00:00 +0530 Mon, 24 Oct 2011 15:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92100 The Tribunal set aside the Order confirming duty demand and penalty, remanding the case for a fresh decision. The appellants were accused of clearing H.R. Coils as waste and scrap at a lower value, leading to a differential duty demand. The Tribunal found a lack of natural justice in the adjudication process, emphasizing the necessity of a personal hearing. It was highlighted that each case must be decided on its merits, rejecting a comparison with a previous case. The appeal was allowed by remand to ensure a fair adjudication process. Case-Laws Central Excise Fri, 09 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92100