https://www.taxtmi.com/caselaws?id=248815 The Tribunal allowed the appeal by remanding the case to the Adjudicating Authority for a fresh consideration of evidence and input invoices submitted by the appellant, emphasizing a categorical finding after granting a reasonable opportunity of hearing. The Tribunal avoided remanding the matter to the Commissioner (Appeals) to prevent prolonging litigation, deciding that the appeal could proceed without pre-deposit with consent from both parties. The stay petition was disposed of in favor of the appellant. en-us Mon, 25 Mar 2013 00:00:00 +0530 Wed, 25 Jun 2014 19:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248815 The Tribunal allowed the appeal by remanding the case to the Adjudicating Authority for a fresh consideration of evidence and input invoices submitted by the appellant, emphasizing a categorical finding after granting a reasonable opportunity of hearing. The Tribunal avoided remanding the matter to the Commissioner (Appeals) to prevent prolonging litigation, deciding that the appeal could proceed without pre-deposit with consent from both parties. The stay petition was disposed of in favor of the appellant. Case-Laws Central Excise Mon, 25 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248815