https://www.taxtmi.com/caselaws?id=204395 The Tribunal set aside the orders of the Commissioner (Appeals) and the original authority, remanding the matters for fresh consideration in light of specific findings. The Commissioner (Appeals) was criticized for improper disposal of appeals and lack of individualized assessment, akin to a "mass disposal" approach. The Registry's listing of appeals was also faulted for creating confusion. The judgment emphasized the need for proper correlation of facts and individual consideration of appeals, directing the original authority to grant a reasonable opportunity of hearing to the parties before deciding the matter afresh. en-us Thu, 09 Sep 2010 00:00:00 +0530 Wed, 05 Jun 2013 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204395 The Tribunal set aside the orders of the Commissioner (Appeals) and the original authority, remanding the matters for fresh consideration in light of specific findings. The Commissioner (Appeals) was criticized for improper disposal of appeals and lack of individualized assessment, akin to a "mass disposal" approach. The Registry's listing of appeals was also faulted for creating confusion. The judgment emphasized the need for proper correlation of facts and individual consideration of appeals, directing the original authority to grant a reasonable opportunity of hearing to the parties before deciding the matter afresh. Case-Laws Central Excise Thu, 09 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204395