https://www.taxtmi.com/caselaws?id=763558 The Tribunal remanded the case back to the Commissioner (Appeals) for a de novo hearing, finding the initial reasoning inadequate and emphasizing the need to consider recent legal developments. The Tribunal highlighted the importance of addressing all issues raised, particularly regarding the admissibility of cenvat credit on unregistered premises and the computation of the limitation period for refunds. The Commissioner (Appeals) was directed to expedite the case within four months, ensuring compliance with section 35A(4) of the Excise Act. The appeal was allowed by remand, setting aside the previous order. en-us Mon, 16 Dec 2024 00:00:00 +0530 Sat, 21 Dec 2024 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763558 The Tribunal remanded the case back to the Commissioner (Appeals) for a de novo hearing, finding the initial reasoning inadequate and emphasizing the need to consider recent legal developments. The Tribunal highlighted the importance of addressing all issues raised, particularly regarding the admissibility of cenvat credit on unregistered premises and the computation of the limitation period for refunds. The Commissioner (Appeals) was directed to expedite the case within four months, ensuring compliance with section 35A(4) of the Excise Act. The appeal was allowed by remand, setting aside the previous order. Case-Laws Service Tax Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763558