2007 (8) TMI 637 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT KOLKATA remanded the case back to the lower Appellate Authority as it rejected the appeal without coming to a definite finding. The lower Authority should have decided the appeal on its merits rather than based on the Department's prima facie case. The appeal was allowed for a proper speaking order after giving the appellants adequate opportunity of hearing.