2009 (3) TMI 27

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..... because the Tribunal has recorded a categorical finding that the principles of natural justice were required to be observed - matter was rightly remanded to the Commissioner for fresh decision after affording proper opportunity of hearing to respondent - 5 of 2008 - - - Dated:- 9-3-2009 - MR.JUSTICE M.M.KUMAR and AUGUSTINE GEORGE MASIH, JJ. Mr. Sanjiv Kaushik, Advocate for Indirect Taxes. .....

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..... aving heard the learned counsel, we find that there is no room to entertain the instant appeal because the Tribunal has recorded a categorical finding that the principles of natural justice were required to be observed and the matter has been remanded to the Commissioner, Central Excise and Customs, for fresh decision after affording proper opportunity of hearing to the respondent. 4. This app .....

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