https://www.taxtmi.com/caselaws?id=362108 The Tribunal set aside the impugned order and remanded the case back to the adjudicating authority for a fresh consideration, upholding the principles of natural justice. Despite the Commissioner (Appeals) lacking the power of remand after the amendment in Section 35A(3) of the Act, the Tribunal emphasized the importance of ensuring fairness in the adjudication process, especially in cases involving procedural irregularities. This decision aimed to rectify any violations of natural justice and provide a fair opportunity for all parties involved in the case. en-us Tue, 30 Jan 2018 00:00:00 +0530 Wed, 20 Jun 2018 11:24:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362108 The Tribunal set aside the impugned order and remanded the case back to the adjudicating authority for a fresh consideration, upholding the principles of natural justice. Despite the Commissioner (Appeals) lacking the power of remand after the amendment in Section 35A(3) of the Act, the Tribunal emphasized the importance of ensuring fairness in the adjudication process, especially in cases involving procedural irregularities. This decision aimed to rectify any violations of natural justice and provide a fair opportunity for all parties involved in the case. Case-Laws Customs Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362108