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    <title>2023 (9) TMI 1012 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the dismissal of the appellant&#039;s appeal for non-compliance with a stay condition and directed the case to be restored to the first appellate authority for a de novo order on merit alone. The first appellate authority was instructed to adhere to principles of natural justice, provide timely opportunities for the appellant, and pass the de novo order within ninety days from the receipt of the Tribunal&#039;s Order. All contentions were left open, and the appeal was disposed of by way of remand.</description>
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      <description>The Tribunal set aside the dismissal of the appellant&#039;s appeal for non-compliance with a stay condition and directed the case to be restored to the first appellate authority for a de novo order on merit alone. The first appellate authority was instructed to adhere to principles of natural justice, provide timely opportunities for the appellant, and pass the de novo order within ninety days from the receipt of the Tribunal&#039;s Order. All contentions were left open, and the appeal was disposed of by way of remand.</description>
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