https://www.taxtmi.com/caselaws?id=77184 The High Court ruled in favor of the appellant in a case involving the Tribunal's power to dispose of an appeal without passing a reasoned order on merits and the recoverability of duty credit on unused inputs. The Court held that the Tribunal erred in dismissing the appeal without jurisdiction as the duty amount exceeded the threshold requiring a decision on merits. The Court directed the Tribunal to reconsider the appeal on merits within three months, emphasizing the need for a detailed examination of evidence in deciding appeals. The appellant's appeal was allowed without costs. en-us Fri, 11 Jun 2010 00:00:00 +0530 Sat, 28 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77184 The High Court ruled in favor of the appellant in a case involving the Tribunal's power to dispose of an appeal without passing a reasoned order on merits and the recoverability of duty credit on unused inputs. The Court held that the Tribunal erred in dismissing the appeal without jurisdiction as the duty amount exceeded the threshold requiring a decision on merits. The Court directed the Tribunal to reconsider the appeal on merits within three months, emphasizing the need for a detailed examination of evidence in deciding appeals. The appellant's appeal was allowed without costs. Case-Laws Central Excise Fri, 11 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77184