1999 (3) TMI 263 - AT - Central Excise

Summary

The appeal was against Order-in-Appeal No. 68/98 (MDU) passed by the Collector (Appeals) in consideration of the Order-in-Original No. 87/96. The Assistant Collector's order lacked natural justice principles as he did not provide a copy of the chemical analysis report or a further opportunity to the appellants. The order-in-appeal classified the product under a different heading than proposed, going beyond the show cause notice. The Appellate Tribunal set aside both orders and remanded the matter for re-consideration, instructing the Assistant Collector to provide the necessary documents and a fair hearing to the appellants.