https://www.taxtmi.com/caselaws?id=78057 The Appellate Tribunal CESTAT, New Delhi, acknowledged the lack of jurisdiction for remand under Section 35A of the Central Excise Act, 1944, but upheld the order of the Commissioner (Appeals) Meerut due to the failure of the adjudicating authority to provide a fair opportunity to the respondent. Despite the jurisdictional issue, the Tribunal emphasized the importance of fair opportunity and directed the adjudicating authority to expedite the matter, ensuring a hearing by a specified date and notifying the respondent promptly. This case underscores the balance between jurisdictional limitations and the principles of natural justice in administrative proceedings, prioritizing fairness and due process. en-us Wed, 09 Jun 2010 00:00:00 +0530 Fri, 13 May 2011 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78057 The Appellate Tribunal CESTAT, New Delhi, acknowledged the lack of jurisdiction for remand under Section 35A of the Central Excise Act, 1944, but upheld the order of the Commissioner (Appeals) Meerut due to the failure of the adjudicating authority to provide a fair opportunity to the respondent. Despite the jurisdictional issue, the Tribunal emphasized the importance of fair opportunity and directed the adjudicating authority to expedite the matter, ensuring a hearing by a specified date and notifying the respondent promptly. This case underscores the balance between jurisdictional limitations and the principles of natural justice in administrative proceedings, prioritizing fairness and due process. Case-Laws Central Excise Wed, 09 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78057