https://www.taxtmi.com/caselaws?id=115214 The Tribunal allowed the appeal by remanding the matter for fresh consideration on merits, emphasizing the need to address all appeals on their merits and ensure a fair and thorough consideration of each party's grievances. The Commissioner erred in deeming the Revenue's appeal as infructuous, failing to address it on its merits as he had done with the assessee's appeal. The decision to treat the appeal as infructuous was set aside, and a new hearing date was scheduled for both parties to present their arguments. en-us Wed, 23 Feb 2005 00:00:00 +0530 Thu, 24 May 2012 17:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115214 The Tribunal allowed the appeal by remanding the matter for fresh consideration on merits, emphasizing the need to address all appeals on their merits and ensure a fair and thorough consideration of each party's grievances. The Commissioner erred in deeming the Revenue's appeal as infructuous, failing to address it on its merits as he had done with the assessee's appeal. The decision to treat the appeal as infructuous was set aside, and a new hearing date was scheduled for both parties to present their arguments. Case-Laws Central Excise Wed, 23 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115214