https://www.taxtmi.com/caselaws?id=235275 The Tribunal allowed the appeal, remanding the case for fresh adjudication, emphasizing the need for a personal hearing and consideration of all issues. The appellant's contention of the demand being time-barred due to regular monthly returns filed was noted, with the Tribunal finding most items duty paid and essential for the Special Purpose Vehicle. Referring to the Supreme Court's interpretation, the Tribunal set aside the order for reconsideration by the adjudicating authority, highlighting the importance of duty payment on inputs for entitlement to a nil rate of duty. en-us Tue, 12 Mar 2013 00:00:00 +0530 Thu, 18 Jul 2013 06:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235275 The Tribunal allowed the appeal, remanding the case for fresh adjudication, emphasizing the need for a personal hearing and consideration of all issues. The appellant's contention of the demand being time-barred due to regular monthly returns filed was noted, with the Tribunal finding most items duty paid and essential for the Special Purpose Vehicle. Referring to the Supreme Court's interpretation, the Tribunal set aside the order for reconsideration by the adjudicating authority, highlighting the importance of duty payment on inputs for entitlement to a nil rate of duty. Case-Laws Central Excise Tue, 12 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235275