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    <title>2022 (6) TMI 1390 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal allowed the appeal by remanding the case to the original authority for examination of an undated Certificate provided as additional evidence by M/s Tata Steel Limited. The Tribunal directed the original authority to assess the Certificate, grant any applicable credit, and complete the process within eight weeks. The decision emphasized the importance of fair assessment and adherence to legal provisions, ultimately aiming for a timely resolution of the matter through the admission of additional evidence and a remand for further examination.</description>
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      <description>The Appellate Tribunal allowed the appeal by remanding the case to the original authority for examination of an undated Certificate provided as additional evidence by M/s Tata Steel Limited. The Tribunal directed the original authority to assess the Certificate, grant any applicable credit, and complete the process within eight weeks. The decision emphasized the importance of fair assessment and adherence to legal provisions, ultimately aiming for a timely resolution of the matter through the admission of additional evidence and a remand for further examination.</description>
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