Duty demand cannot be confirmed without complying with remand order directed by CESTAT

Techmens Chemical Private Limited Vs Commr. of CGST & CX (CESTAT Kolkata)

In this case Tribunal had remanded the matter to the Original Authority as it was passed in the violation of principles of natural justice and therefore being not sustainable. This Tribunal while remanding the matter to the Adjudicating Authority had specifically directed as under:

“to decide afresh after considering the submissions of the appellant and to pass order in accordance with law�

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