2024 (3) TMI 280

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....ASIH For the Appellant : Mr. N. Venkatraman, A.S.G. Mr. Arijit Prasad, Sr. Adv. Mr. Mukesh Kumar Maroria, AOR Mr. S.a. Haseeb, Adv. Mr. V.c. Bharathi, Adv. Mr. A.k Kaul, Adv. Mr. Anirudh Bhat, Adv. Mr. Sabarish Subramanyam, Adv. For the Respondent : Ms. Shalu Sharma, AOR ORDER We have heard learned senior counsel for the revenue-appellant herein and perused the material on record. W....

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....ed. Since there are no findings of clandestine removal, we are unable to come to any conclusion on the clandestine removals done by the independent units. (iv) Since, we are remanding the matter back to the Adjudicating Authority for reconsidering the issue, it would be in the interest of justice that the Adjudicating Authority, also reconsiders the evidences put forth by the appellants a....