2022 (6) TMI 376

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..... is found that that Tribunal by impugned order has remanded a batch of appeals (62 Nos.) on the ground that principles of natural justice have been violated by the adjudicating authority in as much as cross examination of various persons were not afforded and also the relied upon documents/records were not provided to the notices before adjudication of the dispute - Since the Tribunal has remanded .....

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..... ORDER PER: S. K. MOHANTY Heard both the sides and perused the records. 2. When the matter was called for hearing, Learned Authorised Representative appearing for Revenue submitted that the present adjudication order dated 31.05.2012 passed by the Learned Commissioner of Central Excise, Thane II was appealed against before the Tribunal by other Notices/ appellants and that the Tribuna .....

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..... cussion by the original authority, we are of the view that the present appeals cannot be decided in isolation inasmuch as the issue to be addressed by the original authority in the case of denovo adjudication proceedings, will have the ultimately effect for deciding the fate of the present appeals. Hence, we are of the considered view that these appeals should also be remanded to the original auth .....

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