1987 (1) TMI 326 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal against the order of the Collector (Appeals) dismissing the refund claim of M/s. Lodha Fabrics for default of appearance. The Tribunal held that the Collector had no jurisdiction to dismiss the appeal for default and remanded the matter for disposal in accordance with law. (1987 (1) TMI 326 - CEGAT, New Delhi)