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of <h1>CESTAT New Delhi Remands Case Due to Bias, New Decision Required</h1> <h3>ATUL ENGINEERING UDYOG Versus COMMISSIONER OF C. EX., KANPUR</h3> The Appellate Tribunal CESTAT, New Delhi identified bias in the decision-making process and remanded the case to the Appellate Authority for a new ... Order of Commissioner (Appeals) – Bias - Commissioner (Appeals) has pre-judged the issue to agree with the learned Adjudicating Authority – Order assailed as mechanical concurring with adjudicating authority – bias notice and matter remanded to Commissioner (Appeals) to pass reasoned and speaking order The Appellate Tribunal CESTAT, New Delhi found bias in the decision-making process and sent the matter back to the Appellate Authority for a fresh decision. The appeal and stay application were both disposed of.
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