https://www.taxtmi.com/caselaws?id=95571 The Tribunal found in favor of the appellants, granting a waiver of pre-deposit for the appeal hearing. The case centered on the lack of opportunity for the appellants to prove non-availment of credit on imported raw material. The impugned order was challenged due to the absence of a proper hearing, leading to a remand for a fresh decision with the requirement of a proper opportunity for the appellants to present their case. The Commissioner was directed to ensure correspondence with the correct address provided by the appellants for future proceedings. en-us Sun, 16 Jan 2000 00:00:00 +0530 Tue, 13 Dec 2011 15:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95571 The Tribunal found in favor of the appellants, granting a waiver of pre-deposit for the appeal hearing. The case centered on the lack of opportunity for the appellants to prove non-availment of credit on imported raw material. The impugned order was challenged due to the absence of a proper hearing, leading to a remand for a fresh decision with the requirement of a proper opportunity for the appellants to present their case. The Commissioner was directed to ensure correspondence with the correct address provided by the appellants for future proceedings. Case-Laws Customs Sun, 16 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95571