2017 (1) TMI 1486

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..... artment has been directed to furnish adequate opportunity to the appellant prior to completion of the adjudication proceedings. This order of the CESTAT attained finality. The order of the CESTAT in the petition for rectification of mistake is on similar lines of earlier order. In the circumstances, we confirm the finding of the CESTAT in view of the direction given by the CESTAT to the Department .....

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..... ted 18-6-2014 passed while disposing of the Rectification of Mistake Application filed against the final order. 2. The contention in brief is to the effect that pursuant to the remand of the matter of the assessee by the CESTAT, as early as on 26-8-2013, directing the Department to furnish adequate opportunity to the appellant and conclude the adjudication proceedings de novo, the appellant has .....

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..... ating authority shall give proper opportunity of hearing before passing de novo adjudication order. Both the appeals are allowed by way of remand. Stay applications are disposed of. 5. The CESTAT has virtually granted a cart blanche to the appellant to produce all the materials required whatsoever and the Department has been directed to furnish adequate opportunity to the appellant prior to co .....

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