https://www.taxtmi.com/caselaws?id=381671 The High Court set aside CESTAT's decision to close the case for statistics and remanded it for proper consideration. The Court found fault with CESTAT's failure to exercise options under Section 35-C (1) of the Central Excise Act, emphasizing the Tribunal's authority to pass orders confirming, modifying, or annulling appealed decisions. Additionally, the High Court noted non-compliance with Section 35G of the Act, as CESTAT did not address the correctness of the adjudicating authority's orders. The Court emphasized the need for proper review and alignment with statutory provisions, leading to the remand of the matter for reconsideration. en-us Fri, 12 Apr 2019 00:00:00 +0530 Mon, 17 Jun 2019 07:12:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381671 The High Court set aside CESTAT's decision to close the case for statistics and remanded it for proper consideration. The Court found fault with CESTAT's failure to exercise options under Section 35-C (1) of the Central Excise Act, emphasizing the Tribunal's authority to pass orders confirming, modifying, or annulling appealed decisions. Additionally, the High Court noted non-compliance with Section 35G of the Act, as CESTAT did not address the correctness of the adjudicating authority's orders. The Court emphasized the need for proper review and alignment with statutory provisions, leading to the remand of the matter for reconsideration. Case-Laws Central Excise Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381671