TMI Blog2024 (4) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... ice - HELD THAT:- The orders dated 22.08.2019 and 20.08.2020 are hereby quashed and set aside. The matter is remanded back to the adjudicating authority-Additional Commissioner of CGST and Central Excise who shall decide the proceedings on remand, after giving fullest opportunity to the petitioner, without in any way being influenced by this order and on merits. None of the findings and observatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application is filed for seeking clarification in the direction given by this court in such order particularly in para 18, in as much as though quashing of order in original dated 22.08.2019, would entail that the show cause notice dated 09.07.2013 would have to be adjudicated afresh by the original adjudicating authority i.e. the Additional Commissioner, CGST and Central Excise, the proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld go to decide it afresh by the adjudicating authority i.e. Additional Commissioner of CGST and this clarification if not been made it will be contradictory order which cannot be implemented and this is the clarification, which is sought for. 3.2 Per contra, learned advocate Mr. Pratik Khubchandani for Mr. Paresh Dave has also submitted that after the case of the opponent was remanded back for ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... para 18 requires to be clarified to the following extent; 4.1 The orders dated 22.08.2019 and 20.08.2020 are hereby quashed and set aside. The matter is remanded back to the adjudicating authority-Additional Commissioner of CGST and Central Excise who shall decide the proceedings on remand, after giving fullest opportunity to the petitioner, without in any way being influenced by this order and o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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