https://www.taxtmi.com/caselaws?id=266417 The appellate tribunal set aside the impugned order and remanded the appeal to the Commissioner of Central Excise for a thorough review of the application and records submitted by the appellants. The tribunal directed the adjudicating authority to provide a reasonable opportunity to the appellant before making a decision. The decision to remand the case was based on the fact that the application made under sub-section (2) of Section 73 was still pending before the adjudicating authority, indicating the need for a proper review and consideration of all relevant factors before reaching a final decision. en-us Wed, 10 Jun 2015 00:00:00 +0530 Tue, 20 Oct 2015 13:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266417 The appellate tribunal set aside the impugned order and remanded the appeal to the Commissioner of Central Excise for a thorough review of the application and records submitted by the appellants. The tribunal directed the adjudicating authority to provide a reasonable opportunity to the appellant before making a decision. The decision to remand the case was based on the fact that the application made under sub-section (2) of Section 73 was still pending before the adjudicating authority, indicating the need for a proper review and consideration of all relevant factors before reaching a final decision. Case-Laws Service Tax Wed, 10 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266417