https://www.taxtmi.com/caselaws?id=204109 The High Court of Calcutta set aside a remand order by the Customs, Excise & Service Tax Appellate Tribunal in appeals regarding Modvat Credit denial. Emphasizing the criteria of relevance, veracity, and necessity for additional evidence, the Court remitted the appeals for fresh consideration. It directed the Tribunal to review the appeals within three months without issuing new notices, disposing of related stay applications. No costs were awarded, and parties were to act on a xerox copy of the order. The judgment underscored the importance of fairness in admitting additional evidence and outlined the proper procedure for reconsideration, ensuring a just resolution. en-us Thu, 28 Oct 2010 00:00:00 +0530 Tue, 05 Jul 2011 08:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204109 The High Court of Calcutta set aside a remand order by the Customs, Excise & Service Tax Appellate Tribunal in appeals regarding Modvat Credit denial. Emphasizing the criteria of relevance, veracity, and necessity for additional evidence, the Court remitted the appeals for fresh consideration. It directed the Tribunal to review the appeals within three months without issuing new notices, disposing of related stay applications. No costs were awarded, and parties were to act on a xerox copy of the order. The judgment underscored the importance of fairness in admitting additional evidence and outlined the proper procedure for reconsideration, ensuring a just resolution. Case-Laws Central Excise Thu, 28 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204109