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    <title>2017 (6) TMI 848 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeal by way of remand, emphasizing the need for proper findings on the contentions and case laws presented by the appellant. The Ld. Commissioner (Appeals) failed to address key grounds raised by the appellant and provide findings on substantive issues and case laws cited. The case was remanded for a fresh examination to ensure a fair opportunity for the appellant to present their case and for a decision to be made in accordance with the law.</description>
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      <description>The Tribunal allowed the appeal by way of remand, emphasizing the need for proper findings on the contentions and case laws presented by the appellant. The Ld. Commissioner (Appeals) failed to address key grounds raised by the appellant and provide findings on substantive issues and case laws cited. The case was remanded for a fresh examination to ensure a fair opportunity for the appellant to present their case and for a decision to be made in accordance with the law.</description>
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