https://www.taxtmi.com/caselaws?id=155664 The Appellate Tribunal CESTAT Kolkata set aside the order disallowing credit and imposing a penalty, remanding the case to the adjudicating authority for a fresh decision. The Tribunal highlighted a significant delay in the adjudication process and the lack of specific findings on whether the goods in question were capital goods, necessitating reconsideration. Both parties were directed to present evidence, with the adjudicating authority instructed to make a decision within three months. en-us Wed, 28 Jul 2010 00:00:00 +0530 Fri, 06 Sep 2013 14:53:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155664 The Appellate Tribunal CESTAT Kolkata set aside the order disallowing credit and imposing a penalty, remanding the case to the adjudicating authority for a fresh decision. The Tribunal highlighted a significant delay in the adjudication process and the lack of specific findings on whether the goods in question were capital goods, necessitating reconsideration. Both parties were directed to present evidence, with the adjudicating authority instructed to make a decision within three months. Case-Laws Central Excise Wed, 28 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155664