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    <title>2022 (6) TMI 39 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI, in a judgment delivered by Hon&#039;ble Mr. Anil Choudhary, Member (Judicial), allowed the appeal, setting aside the remand order by the Commissioner (Appeals). The Tribunal ruled in favor of the appellant, finding that the Commissioner (Appeals) failed to provide a reasoned order on merits as required by law. The appellant&#039;s contentions were supported by previous Tribunal orders and established precedents. The appellant was granted consequential benefits, and the impugned order confirming the demand with interest and penalty under Section 11 AC (1)(a) of the Central Excise Act was overturned.</description>
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    <pubDate>Wed, 30 Mar 2022 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=423198</link>
      <description>The Appellate Tribunal CESTAT NEW DELHI, in a judgment delivered by Hon&#039;ble Mr. Anil Choudhary, Member (Judicial), allowed the appeal, setting aside the remand order by the Commissioner (Appeals). The Tribunal ruled in favor of the appellant, finding that the Commissioner (Appeals) failed to provide a reasoned order on merits as required by law. The appellant&#039;s contentions were supported by previous Tribunal orders and established precedents. The appellant was granted consequential benefits, and the impugned order confirming the demand with interest and penalty under Section 11 AC (1)(a) of the Central Excise Act was overturned.</description>
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