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<h1>CEGAT Appellate Tribunal in New Delhi remands appeal for fresh decision on Modvat credit dispute.</h1> The Appellate Tribunal CEGAT, New Delhi allowed the appeal and remanded the matter back to the original authority for a fresh decision. The appellants ... Adjudication - Natural justice - Demand and penalty The Appellate Tribunal CEGAT, New Delhi allowed the appeal and remanded the matter back to the original authority for a fresh decision. The appellants were accused of wrongly availing deemed Modvat credit on raw materials. The Tribunal found the order-in-original to be arbitrary and lacking in specific findings, violating natural justice principles. The matter was remanded for a new order with specific allegations and findings.
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