https://www.taxtmi.com/caselaws?id=369405 The High Court admitted the appeal challenging the Custom, Excise and Service Tax Appellate Tribunal's order. The Tribunal's decision on unutilized credit balance and interest payment was questioned due to discrepancies in evidence evaluation. The Court emphasized the need for reasoned decisions and thorough consideration of evidence in tax matters. Consequently, the Tribunal's order was set aside, and the appeal was remanded for fresh consideration, highlighting the significance of the Chartered Accountant's certificate in determining the appellant's obligations. en-us Mon, 15 Oct 2018 00:00:00 +0530 Thu, 04 Apr 2019 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369405 The High Court admitted the appeal challenging the Custom, Excise and Service Tax Appellate Tribunal's order. The Tribunal's decision on unutilized credit balance and interest payment was questioned due to discrepancies in evidence evaluation. The Court emphasized the need for reasoned decisions and thorough consideration of evidence in tax matters. Consequently, the Tribunal's order was set aside, and the appeal was remanded for fresh consideration, highlighting the significance of the Chartered Accountant's certificate in determining the appellant's obligations. Case-Laws Central Excise Mon, 15 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369405