https://www.taxtmi.com/caselaws?id=776142 The CESTAT Chandigarh allowed the appeal by remanding the matter to the appellate authority for fresh consideration after the jurisdictional Commissioner decides the appellants' applications for fixation of special rates. The Tribunal held that confirming demands prematurely while special rate applications and appeals were pending was unjustified and likely to cause multiplicity of litigation. Although the Revenue was entitled to issue demands to protect its interest, confirming them without finalizing special rates was imprudent. The impugned orders were declared premature and unsustainable, as the competent authority could fix special rates above the prescribed 36%, potentially affecting the demands. The matter was directed to be decided expeditiously to avoid further delays. en-us Thu, 17 Jul 2025 00:00:00 +0530 Wed, 06 Aug 2025 08:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776142 The CESTAT Chandigarh allowed the appeal by remanding the matter to the appellate authority for fresh consideration after the jurisdictional Commissioner decides the appellants' applications for fixation of special rates. The Tribunal held that confirming demands prematurely while special rate applications and appeals were pending was unjustified and likely to cause multiplicity of litigation. Although the Revenue was entitled to issue demands to protect its interest, confirming them without finalizing special rates was imprudent. The impugned orders were declared premature and unsustainable, as the competent authority could fix special rates above the prescribed 36%, potentially affecting the demands. The matter was directed to be decided expeditiously to avoid further delays. Case-Laws Central Excise Thu, 17 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776142