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    <title>2017 (3) TMI 987 - CESTAT NEW DELHI</title>
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    <description>The Tribunal remanded the case to the Original Authority for a de novo decision, directing the adjudicating authority to provide specific findings on the points raised by the appellants. The adjudicating authority is also instructed to give an effective opportunity of hearing to the appellants and admit additional evidence if necessary, as per law.</description>
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      <description>The Tribunal remanded the case to the Original Authority for a de novo decision, directing the adjudicating authority to provide specific findings on the points raised by the appellants. The adjudicating authority is also instructed to give an effective opportunity of hearing to the appellants and admit additional evidence if necessary, as per law.</description>
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