https://www.taxtmi.com/caselaws?id=367409 The appellate tribunal set aside the decisions of the lower authorities and remitted the case back for re-examination, emphasizing the need for a comprehensive review of the documentary evidence provided by the appellant regarding the reversal of CENVAT Credit. The tribunal highlighted procedural deficiencies and directed the adjudicating authority to issue a speaking order considering all relevant evidence. The appeal was allowed by way of remand, providing the appellant with the opportunity for further review and consideration of their contentions. The penalty under Section 77 of the Finance Act, 1994 was set aside, and the case was left open for additional examination. en-us Thu, 19 Jul 2018 00:00:00 +0530 Thu, 20 Sep 2018 08:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367409 The appellate tribunal set aside the decisions of the lower authorities and remitted the case back for re-examination, emphasizing the need for a comprehensive review of the documentary evidence provided by the appellant regarding the reversal of CENVAT Credit. The tribunal highlighted procedural deficiencies and directed the adjudicating authority to issue a speaking order considering all relevant evidence. The appeal was allowed by way of remand, providing the appellant with the opportunity for further review and consideration of their contentions. The penalty under Section 77 of the Finance Act, 1994 was set aside, and the case was left open for additional examination. Case-Laws Service Tax Thu, 19 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367409