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    <title>2022 (2) TMI 450 - CESTAT MUMBAI</title>
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    <description>Where appeals concerned inadmissible CENVAT credit and connected co-noticee proceedings had already been remanded and were pending before the original authority, the appellate stage was not considered the proper forum for separate adjudication. The matters were treated as interlinked and suitable for joint consideration by the same authority. The impugned order was therefore required to be remanded to the original authority for decision along with the already remanded co-noticee cases, and the appeals succeeded.</description>
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      <description>Where appeals concerned inadmissible CENVAT credit and connected co-noticee proceedings had already been remanded and were pending before the original authority, the appellate stage was not considered the proper forum for separate adjudication. The matters were treated as interlinked and suitable for joint consideration by the same authority. The impugned order was therefore required to be remanded to the original authority for decision along with the already remanded co-noticee cases, and the appeals succeeded.</description>
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