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    <title>2021 (3) TMI 1110 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT New Delhi allowed the appeal by way of remand for further consideration. The judgment emphasized the need for a fresh decision on merits, particularly focusing on the jurisdictional aspect as directed in the previous order of remand. Despite the reduction of penalty and reinstatement of the license, unresolved issues regarding jurisdiction, unauthorized actions by the Manager, and scrutiny of internal mechanisms necessitated a detailed analysis. The matter was remanded back to ensure a fair and just decision, addressing the crucial issues raised during the proceedings.</description>
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      <description>The Appellate Tribunal CESTAT New Delhi allowed the appeal by way of remand for further consideration. The judgment emphasized the need for a fresh decision on merits, particularly focusing on the jurisdictional aspect as directed in the previous order of remand. Despite the reduction of penalty and reinstatement of the license, unresolved issues regarding jurisdiction, unauthorized actions by the Manager, and scrutiny of internal mechanisms necessitated a detailed analysis. The matter was remanded back to ensure a fair and just decision, addressing the crucial issues raised during the proceedings.</description>
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