https://www.taxtmi.com/caselaws?id=118591 The Tribunal granted a waiver of pre-deposit of penalty amount as duty was paid before the order-in-original. It found the rejection of appeals by the Commissioner (Appeals) based on fresh grounds and additional evidence to be erroneous. The Tribunal clarified that Section 35A(2) does not allow disregarding grounds already presented. The failure to provide relied upon documents led to a remand for reevaluation, emphasizing the need for a fair hearing. The appeals were allowed for reconsideration by the lower appellate authority to ensure all submissions are considered and a fair hearing opportunity is provided to the appellants. en-us Wed, 09 Aug 2006 00:00:00 +0530 Wed, 04 Jul 2012 13:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118591 The Tribunal granted a waiver of pre-deposit of penalty amount as duty was paid before the order-in-original. It found the rejection of appeals by the Commissioner (Appeals) based on fresh grounds and additional evidence to be erroneous. The Tribunal clarified that Section 35A(2) does not allow disregarding grounds already presented. The failure to provide relied upon documents led to a remand for reevaluation, emphasizing the need for a fair hearing. The appeals were allowed for reconsideration by the lower appellate authority to ensure all submissions are considered and a fair hearing opportunity is provided to the appellants. Case-Laws Central Excise Wed, 09 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118591