Adjudicating Authority's Non-Compliance with Tribunal Directions Leads to Legal Errors in CESTAT Kolkata Case.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Failure on the part of Adjudicating Authority to follow the direction of Tribunal in Remand back Proceedings [2022 (8) TMI 11 - CESTAT KOLKATA] - the adjudicating authority was bound to carry the aforesaid order of the Tribunal in its letter and spirit and the impugned order-in-original is not only a factual error it is a jurisdictional error and error in law - HC....