https://www.taxtmi.com/caselaws?id=413381 The Tribunal set aside the rejection of the appellant's application for settlement under Clause 73 of Finance Act, 2010 by the Commissioner (Appeal). The Tribunal emphasized that the application should be reconsidered independently of the issuance of the Show Cause Notice (SCN) and highlighted the importance of providing the appellant with an opportunity to submit the proper CA Certificate if required. The matter was remanded to the Commissioner for re-decision, stressing the appellant's right to a fair reconsideration process and a personal hearing. en-us Thu, 23 Sep 2021 00:00:00 +0530 Mon, 11 Oct 2021 08:27:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413381 The Tribunal set aside the rejection of the appellant's application for settlement under Clause 73 of Finance Act, 2010 by the Commissioner (Appeal). The Tribunal emphasized that the application should be reconsidered independently of the issuance of the Show Cause Notice (SCN) and highlighted the importance of providing the appellant with an opportunity to submit the proper CA Certificate if required. The matter was remanded to the Commissioner for re-decision, stressing the appellant's right to a fair reconsideration process and a personal hearing. Case-Laws Central Excise Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413381