2002 (12) TMI 520 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal by way of remand as the Assistant Collector did not issue a Show Cause Notice or pass a speaking order. The case was remanded back to the original authorities for re-decision after issuing a Show Cause Notice if necessary. The appellants requested exemption under Notification No. 33/90-C.E. (N.T.), dated 5-9-1990.