https://www.taxtmi.com/caselaws?id=167208 The Tribunal set aside the Order-in-Appeal in a case involving interpretation of exemption notifications under the Central Excises and Salt Act, 1944. The inclusion of 'buildings' in capital investment for excise duty calculation was deemed erroneous, leading to a violation of natural justice. The appellants, manufacturers of link chains, successfully challenged the decision, as the Collector (Appeals) introduced a new factor without proper notice, ultimately allowing the appeal in favor of the appellants. en-us Tue, 16 Oct 1984 00:00:00 +0530 Thu, 11 Dec 2014 14:49:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167208 The Tribunal set aside the Order-in-Appeal in a case involving interpretation of exemption notifications under the Central Excises and Salt Act, 1944. The inclusion of 'buildings' in capital investment for excise duty calculation was deemed erroneous, leading to a violation of natural justice. The appellants, manufacturers of link chains, successfully challenged the decision, as the Collector (Appeals) introduced a new factor without proper notice, ultimately allowing the appeal in favor of the appellants. Case-Laws Central Excise Tue, 16 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167208