1998 (6) TMI 303 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a batch of 13 Stay petitions regarding the determination of annual capacity for Rolling Mills under the Central Excise Act. The Commissioner's decision was challenged as the Appellants were not given an opportunity to present their case against the verification report and technical opinion. The Tribunal remanded the matter back to the Commissioner for a fresh decision, directing that the Appellants be given a chance to be heard and present evidence. The Appeals and Stay Petitions were disposed of accordingly.