https://www.taxtmi.com/caselaws?id=755268 Where material defences on the nature of re-credit permission, opening stock, and duty quantification are raised but not met with reasoned findings, the matter warrants de novo adjudication. The Tribunal noted that the adjudicating authority had not examined the appellant's contentions regarding the running bond re-credit, the stock position as on 01.07.2017, or the amount already paid and appropriated. For that reason, the order confirming duty demand, interest, appropriation, and penalty was set aside and the dispute was remanded for fresh consideration after affording opportunity to produce evidence and be heard. en-us Mon, 08 Jul 2024 00:00:00 +0530 Wed, 10 Jul 2024 08:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755268 Where material defences on the nature of re-credit permission, opening stock, and duty quantification are raised but not met with reasoned findings, the matter warrants de novo adjudication. The Tribunal noted that the adjudicating authority had not examined the appellant's contentions regarding the running bond re-credit, the stock position as on 01.07.2017, or the amount already paid and appropriated. For that reason, the order confirming duty demand, interest, appropriation, and penalty was set aside and the dispute was remanded for fresh consideration after affording opportunity to produce evidence and be heard. Case-Laws Customs Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755268