1988 (8) TMI 279 - AT - Central Excise

Summary

The appeal was against a duty and penalty imposed by the Collector of Central Excise, Cochin. The appellant was not given a proper opportunity for a personal hearing, so the order was set aside and the matter remitted for reconsideration with a chance for the appellant to be heard. Waiver of pre-deposit of duty and penalty was granted for the appeal.