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    <title>2023 (9) TMI 289 - CESTAT MUMBAI</title>
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    <description>The Tribunal found that piecemeal adjudication by the Commissioner was unjustified, emphasizing the need for a comprehensive decision on all issues in one go. The impugned order was set aside due to errors in determining duty, allowing credit without deciding the demand issue, and not addressing the extended period invocation first. The case was remanded for a fresh decision, highlighting the importance of natural justice and proper hearing. The appeals were allowed for a thorough reevaluation by the adjudicating authority.</description>
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      <description>The Tribunal found that piecemeal adjudication by the Commissioner was unjustified, emphasizing the need for a comprehensive decision on all issues in one go. The impugned order was set aside due to errors in determining duty, allowing credit without deciding the demand issue, and not addressing the extended period invocation first. The case was remanded for a fresh decision, highlighting the importance of natural justice and proper hearing. The appeals were allowed for a thorough reevaluation by the adjudicating authority.</description>
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