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    <title>2016 (12) TMI 1621 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the orders of the Commissioner (Appeals) and remanded the matter to the Adjudicating Authority for a fresh decision. The Authority was directed to consider the appellant&#039;s submissions on both merit and limitation, ensuring a fair hearing and comprehensive decision. The Tribunal emphasized the importance of addressing both issues and providing the appellant with a full opportunity to present their case. The cross objection was disposed of, and the decision was pronounced in open court on 28.12.2016.</description>
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      <description>The Tribunal set aside the orders of the Commissioner (Appeals) and remanded the matter to the Adjudicating Authority for a fresh decision. The Authority was directed to consider the appellant&#039;s submissions on both merit and limitation, ensuring a fair hearing and comprehensive decision. The Tribunal emphasized the importance of addressing both issues and providing the appellant with a full opportunity to present their case. The cross objection was disposed of, and the decision was pronounced in open court on 28.12.2016.</description>
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