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    <description>The Appellate Tribunal CESTAT, NEW DELHI remanded the case back to the Commissioner (Appeals) to grant a fair opportunity of hearing to the appellant. The Tribunal emphasized the undisputed payment made by the appellant and directed swift resolution of the appeal to avoid prolonging the matter pending at the first appellate stage.</description>
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      <description>The Appellate Tribunal CESTAT, NEW DELHI remanded the case back to the Commissioner (Appeals) to grant a fair opportunity of hearing to the appellant. The Tribunal emphasized the undisputed payment made by the appellant and directed swift resolution of the appeal to avoid prolonging the matter pending at the first appellate stage.</description>
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