https://www.taxtmi.com/caselaws?id=113779 The Tribunal stayed the recovery of duty and penalty for M/s. Maniar and Company and Shafi Abdul Rahim Maniar, remanding the appeals to the Commissioner (Appeals) for proper consideration after finding procedural lapses in rejecting the modification of the Stay Order without hearing the appellants. The Tribunal emphasized the importance of addressing the time limit for duty demand and the correct classification of the product under the Central Excise Tariff Act, directing the Commissioner (Appeals) to conduct a fair hearing and issue a speaking order in accordance with the law. en-us Mon, 15 Dec 2003 00:00:00 +0530 Tue, 08 May 2012 13:29:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113779 The Tribunal stayed the recovery of duty and penalty for M/s. Maniar and Company and Shafi Abdul Rahim Maniar, remanding the appeals to the Commissioner (Appeals) for proper consideration after finding procedural lapses in rejecting the modification of the Stay Order without hearing the appellants. The Tribunal emphasized the importance of addressing the time limit for duty demand and the correct classification of the product under the Central Excise Tariff Act, directing the Commissioner (Appeals) to conduct a fair hearing and issue a speaking order in accordance with the law. Case-Laws Central Excise Mon, 15 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113779