Lakshman Exports Limited vs Collector Of Central Excise

The Supreme Court addressed a procedural issue regarding the principles of natural justice in the context of Central Excise proceedings. The Court found that the assessee had a right to cross-examine representatives of two concerns to establish that the goods were accounted for and appropriate duties paid, which was not honored by the Tribunal. Consequently, the Court allowed the civil appeals, set aside the previous orders, and directed the matter to be heard de novo by the assessing authority, ensuring compliance with the principles of natural justice.