https://www.taxtmi.com/caselaws?id=235148 The Tribunal granted waiver of pre-deposit of penalty for the appeal hearing as duty and interest had already been paid. The impugned order was set aside due to the same person acting as both the adjudicating authority and the appellate authority, leading to concerns about impartiality. The matter was remanded to a different Commissioner (Appeals) for a fresh decision to ensure fairness in the adjudication process. en-us Mon, 18 Feb 2013 00:00:00 +0530 Tue, 22 Apr 2014 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235148 The Tribunal granted waiver of pre-deposit of penalty for the appeal hearing as duty and interest had already been paid. The impugned order was set aside due to the same person acting as both the adjudicating authority and the appellate authority, leading to concerns about impartiality. The matter was remanded to a different Commissioner (Appeals) for a fresh decision to ensure fairness in the adjudication process. Case-Laws Central Excise Mon, 18 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235148