1997 (12) TMI 432 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled on a case involving excisable goods and Small Scale Industries exemption. The Department demanded duty from the Respondents for exceeding the clearance value of Rs. 30 lakhs collectively for two headings. The Asstt. Commissioner granted a refund, but the jurisdictional Commissioner filed a review application. The Commissioner (Appeals) dismissed the review application citing Section 35A(b) of the Central Excise Act, 1944. The Tribunal remanded the matter for fresh consideration in light of Sections 35E and 11A, setting aside the impugned order and instructing the Commissioner (Appeals) to give a hearing to the Respondents.