https://www.taxtmi.com/caselaws?id=252914 The court emphasized the importance of proper application of the law in determining tax liability based on established facts. While acknowledging the belated revised return, the judge highlighted the necessity of ensuring tax liability and Cenvat credit discharge in accordance with the law. The matter was remanded to the original adjudicating authority to grant a fair opportunity to the appellant to support its claim effectively, dispensed with the pre-deposit requirement, and emphasized the need for clarity in understanding material facts for a fair adjudication process. en-us Tue, 03 Jul 2012 00:00:00 +0530 Fri, 07 Nov 2014 18:03:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252914 The court emphasized the importance of proper application of the law in determining tax liability based on established facts. While acknowledging the belated revised return, the judge highlighted the necessity of ensuring tax liability and Cenvat credit discharge in accordance with the law. The matter was remanded to the original adjudicating authority to grant a fair opportunity to the appellant to support its claim effectively, dispensed with the pre-deposit requirement, and emphasized the need for clarity in understanding material facts for a fair adjudication process. Case-Laws Service Tax Tue, 03 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252914