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    <title>2018 (9) TMI 502 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order and allowed the appeal by remanding the case back to the Commissioner (Appeals) for a comprehensive reconsideration of all issues raised in the appeal. The Commissioner was criticized for not addressing all defenses presented before the original adjudicating authority, leading to a non-speaking order. The appellant&#039;s contentions regarding services provided to M/s. J.K. Tyre were not fully considered, necessitating a re-decision on all appeal issues.</description>
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      <description>The Tribunal set aside the impugned order and allowed the appeal by remanding the case back to the Commissioner (Appeals) for a comprehensive reconsideration of all issues raised in the appeal. The Commissioner was criticized for not addressing all defenses presented before the original adjudicating authority, leading to a non-speaking order. The appellant&#039;s contentions regarding services provided to M/s. J.K. Tyre were not fully considered, necessitating a re-decision on all appeal issues.</description>
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