https://www.taxtmi.com/caselaws?id=2323 The Appellate Tribunal remanded the case for fresh consideration due to bias, lack of evidence, and clarity issues in the Commissioner (Appeals) order regarding a shortage of iron and steel scrap materials. The Commissioner (Appeals) criticized the Department for bias and lack of evidence, leading to the appeal being allowed. The lack of clarity on duty demand, penalty, and interest resulted in confusion, prompting a remand for de novo consideration to ensure a fair hearing and unbiased decision-making process. en-us Fri, 20 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2323 The Appellate Tribunal remanded the case for fresh consideration due to bias, lack of evidence, and clarity issues in the Commissioner (Appeals) order regarding a shortage of iron and steel scrap materials. The Commissioner (Appeals) criticized the Department for bias and lack of evidence, leading to the appeal being allowed. The lack of clarity on duty demand, penalty, and interest resulted in confusion, prompting a remand for de novo consideration to ensure a fair hearing and unbiased decision-making process. Case-Laws Central Excise Fri, 20 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2323