https://www.taxtmi.com/caselaws?id=213934 The Tribunal allowed an out of turn hearing for Appeal No. C/271/2010 due to the substantial amount involved. It found that the first appellate authority had the power to remand the matter for factual verification by the adjudicating authority regarding the export obligation discharge certificate. The Tribunal directed the adjudicating authority to re-examine the issue while ensuring compliance with natural justice principles. The appeal was disposed of with instructions for reconsideration, emphasizing the significance of factual verification in cases involving crucial documents like the EODC. en-us Thu, 12 Apr 2012 00:00:00 +0530 Tue, 29 May 2012 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213934 The Tribunal allowed an out of turn hearing for Appeal No. C/271/2010 due to the substantial amount involved. It found that the first appellate authority had the power to remand the matter for factual verification by the adjudicating authority regarding the export obligation discharge certificate. The Tribunal directed the adjudicating authority to re-examine the issue while ensuring compliance with natural justice principles. The appeal was disposed of with instructions for reconsideration, emphasizing the significance of factual verification in cases involving crucial documents like the EODC. Case-Laws Customs Thu, 12 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213934