1990 (5) TMI 42 - HC - Central Excise

Summary

The High Court of Gujarat quashed the order in a Special Civil Application due to violation of natural justice, as the final order changing the tariff heading was passed by a different Assistant Collector than the one who conducted the hearing. The case was remanded back to the Assistant Collector to dispose of the matter based on the original show cause notice within two months. Petitioners were directed to cooperate, and if the show cause notice is deemed invalid, necessary orders for refunding excess amount collected should be made.