https://www.taxtmi.com/caselaws?id=251887 The Tribunal set aside the initial order due to denial of natural justice from non-supply of relied upon documents, leading to the dropping of proceedings. The Commissioner (Appeals) remanded the case twice, emphasizing the need for all documents to be provided for a fair hearing. The final judgment directed the original authority to reconsider the case after ensuring the supply of all documents, stressing the importance of a personal hearing and timely decision-making within three months. The issue of the Commissioner's power to remand post-amendment was addressed by allowing remand if all documents were furnished, ensuring procedural fairness. en-us Thu, 14 Aug 2014 00:00:00 +0530 Wed, 01 Oct 2014 07:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251887 The Tribunal set aside the initial order due to denial of natural justice from non-supply of relied upon documents, leading to the dropping of proceedings. The Commissioner (Appeals) remanded the case twice, emphasizing the need for all documents to be provided for a fair hearing. The final judgment directed the original authority to reconsider the case after ensuring the supply of all documents, stressing the importance of a personal hearing and timely decision-making within three months. The issue of the Commissioner's power to remand post-amendment was addressed by allowing remand if all documents were furnished, ensuring procedural fairness. Case-Laws Central Excise Thu, 14 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251887