Supreme Court remits appeal to Tribunal for fresh consideration

The Supreme Court of India set aside the impugned order and remitted the appeal to the Customs, Excise & Service Tax Appellate Tribunal, New Delhi for fresh consideration. The appellant needs to establish the appeal was filed by an authorized person. The Tribunal will independently decide on the matter, and the appeal was ultimately allowed.

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The Supreme Court of India issued an order setting aside an impugned order and remitting the appeal to the Customs, Excise & Service Tax Appellate Tribunal, New Delhi for fresh consideration. The appellant must prove that the appeal was filed by an authorized person. The Tribunal will decide without influence from the previous order. The appeal was allowed.

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