Reliance Cellulose Products Ltd vs Collector Of Central Excise, Hyderabad on 8 July, 1997
Ld. adjudicating authority shall deal with the matter a fresh in accordance with law giving due regard to the decision cited by the Revenue in the case of Reliance Cellulose Products Ltd. vs CCE, Hyderabad reported in 1997(93)ELT.646(DC) and in the case of Polyglass Acrylic Mfg. Co. Ltd. vs CC, Vishakhapatnam reported in 2003(153)ELT.276(SC). It is left open to the adjudicating authority to hear grievance of the respondent afresh and dispose the matter by reasoned and speaking order.