https://www.taxtmi.com/caselaws?id=326492 The Tribunal remanded the case back to the Adjudicating authority for further proceedings, directing the authority to allow cross-examination of witnesses, provide specific findings on the hammer marks, and consider the appellant's ownership claim. The appellant was granted the opportunity to justify ownership during the proceedings. The appeal was allowed by way of remand, instructing the Adjudicating authority to decide the issue in denovo proceedings based on observations made, while advising the appellant not to seek a refund until the case was concluded in the remand proceedings. en-us Mon, 11 Apr 2016 00:00:00 +0530 Fri, 10 Feb 2017 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326492 The Tribunal remanded the case back to the Adjudicating authority for further proceedings, directing the authority to allow cross-examination of witnesses, provide specific findings on the hammer marks, and consider the appellant's ownership claim. The appellant was granted the opportunity to justify ownership during the proceedings. The appeal was allowed by way of remand, instructing the Adjudicating authority to decide the issue in denovo proceedings based on observations made, while advising the appellant not to seek a refund until the case was concluded in the remand proceedings. Case-Laws Customs Mon, 11 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326492