1993 (9) TMI 233 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of Ms. Jyoti Balsundaram, allowed the appeal by way of remand, remanding the case to the Collector for de novo adjudication in accordance with law and principles of natural justice. The jurisdiction issue was raised due to a circular dated 14-5-1992 regarding adjudication of cases involving fraud.