Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Natural justice and audi alteram partem obligations govern appellate adjudication: where an order is passed without affording the department a fair hearing, the appellate authority may set aside the decision and remand for fresh adjudication. Section 128-A permits referring matters back when principles of natural justice were not followed, and authorities must give clear reasons for orders. The impugned Commissioner (Appeals) order was found to breach natural justice and was set aside, with directions to decide the appeals de novo after giving both sides opportunity to be heard.
Natural justice and audi alteram partem obligations govern appellate adjudication: where an order is passed without affording the department a fair hearing, the appellate authority may set aside the decision and remand for fresh adjudication. Section 128-A permits referring matters back when principles of natural justice were not followed, and authorities must give clear reasons for orders. The impugned Commissioner (Appeals) order was found to breach natural justice and was set aside, with directions to decide the appeals de novo after giving both sides opportunity to be heard.
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