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    <title>2018 (11) TMI 1448 - CESTAT CHENNAI</title>
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    <description>The appellant appealed against the Order-in-Appeal remanding the matter for fresh adjudication by the Commissioner (Appeals). The appellant availed CENVAT Credit on duty paid chemicals for manufacturing, leading to duty payment allegations. The Member (Judicial) upheld the remand order due to indirect communication by the principal manufacturer but set aside findings influenced by the Commissioner (Appeals). The adjudicating authority was directed to issue a fresh Order without influence, without expressing an opinion on the case&#039;s merits. The appeals were partly allowed for statistical purposes, ensuring a fair adjudication process.</description>
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    <pubDate>Fri, 16 Nov 2018 00:00:00 +0530</pubDate>
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      <title>2018 (11) TMI 1448 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=371105</link>
      <description>The appellant appealed against the Order-in-Appeal remanding the matter for fresh adjudication by the Commissioner (Appeals). The appellant availed CENVAT Credit on duty paid chemicals for manufacturing, leading to duty payment allegations. The Member (Judicial) upheld the remand order due to indirect communication by the principal manufacturer but set aside findings influenced by the Commissioner (Appeals). The adjudicating authority was directed to issue a fresh Order without influence, without expressing an opinion on the case&#039;s merits. The appeals were partly allowed for statistical purposes, ensuring a fair adjudication process.</description>
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      <pubDate>Fri, 16 Nov 2018 00:00:00 +0530</pubDate>
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