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    <description>The tribunal, led by Shri Krishna Kumar, allowed the appellant&#039;s appeal, setting aside the ex parte adjudication order. The decision emphasized upholding natural justice principles and ensuring that Modvat credit is not denied due to procedural lapses. Citing relevant legal precedents and CBEC clarifications, the tribunal highlighted the importance of a fair adjudication process in duty payment matters.</description>
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      <description>The tribunal, led by Shri Krishna Kumar, allowed the appellant&#039;s appeal, setting aside the ex parte adjudication order. The decision emphasized upholding natural justice principles and ensuring that Modvat credit is not denied due to procedural lapses. Citing relevant legal precedents and CBEC clarifications, the tribunal highlighted the importance of a fair adjudication process in duty payment matters.</description>
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