1983 (12) TMI 184 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Calcutta remanded the case to the Collector (Appeals) Central Excise, Calcutta for fresh consideration, stating that the appellant should have been granted a personal hearing despite the appeal being time-barred. The appeal for refund of excess duty paid was allowed. (Case citation: 1983 (12) TMI 184 - CEGAT, CALCUTTA)