Appeal Remanded for Abatement Claim Rejection: Speaking Order Required

The Appellate Tribunal CESTAT, Mumbai allowed the appeal by way of remand due to the rejection of the abatement claim through an undated letter, which was deemed insufficient as a speaking order. The case was remanded to the Commissioner for a re-decision, with instructions to issue a speaking order after providing the appellants with a reasonable opportunity to be heard.

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The Appellate Tribunal CESTAT, Mumbai allowed the appeal by way of remand as the rejection of the abatement claim was through an undated letter which cannot be considered a speaking order. The matter was remanded to the Commissioner for re-deciding the issue and passing a speaking order after affording a reasonable opportunity of hearing to the appellants.

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