https://www.taxtmi.com/caselaws?id=210233 The Appellate Tribunal CESTAT, Delhi set aside the denial of credit and penalty imposed by the original authority against the appellant, remanding the matter for fresh consideration due to lack of proper opportunity granted to the appellant. Despite the amendment to section 35A, the Tribunal upheld the validity of the Commissioner (Appeals) remand order based on valid grounds presented. The Tribunal addressed the respondents' conduct during adjudication, noting delays and lack of cooperation, and remanded the matter for reconsideration by the original authority, emphasizing the need for a fair opportunity for the appellant to present their case. en-us Thu, 23 Jun 2011 00:00:00 +0530 Fri, 23 Nov 2012 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210233 The Appellate Tribunal CESTAT, Delhi set aside the denial of credit and penalty imposed by the original authority against the appellant, remanding the matter for fresh consideration due to lack of proper opportunity granted to the appellant. Despite the amendment to section 35A, the Tribunal upheld the validity of the Commissioner (Appeals) remand order based on valid grounds presented. The Tribunal addressed the respondents' conduct during adjudication, noting delays and lack of cooperation, and remanded the matter for reconsideration by the original authority, emphasizing the need for a fair opportunity for the appellant to present their case. Case-Laws Central Excise Thu, 23 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210233