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    <title>2021 (3) TMI 415 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal through remand, setting aside the lower authorities&#039; orders. It found that the speaking order passed without evidence or a personal hearing, following the appellant&#039;s consent for value enhancement, violated principles of natural justice. The matter was remanded for a de-novo speaking order with necessary documentation and a personal hearing for the appellant. The Adjudicating Authority was directed to expedite the de-novo order within three months due to pending cases.</description>
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      <description>The Tribunal allowed the appeal through remand, setting aside the lower authorities&#039; orders. It found that the speaking order passed without evidence or a personal hearing, following the appellant&#039;s consent for value enhancement, violated principles of natural justice. The matter was remanded for a de-novo speaking order with necessary documentation and a personal hearing for the appellant. The Adjudicating Authority was directed to expedite the de-novo order within three months due to pending cases.</description>
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