Chandravati Polymers Pvt. Ltd. vs Secretary, Cbe And C And Ors.

JUDGMENT S.L. Saraf, J.

1. The order passed by the Commissioner (Appeals), Central Excise, Ghaziabad on 3.8.1996 is hereby quashed and set aside in as much as the same was passed without giving an opportunity of hearing to the petitioner in this matter. I remand the matter to the Assistant Commissioner, Central Excise, who shall consider and dispose of the same and pass an appropriate order on merits.

2. In the result, the writ petition is allowed. No order as to costs.