TMI Blog2015 (10) TMI 1264X X X X Extracts X X X X X X X X Extracts X X X X ..... AS HIGH COURT). The issue needs to be remanded to the adjudicating authority and he is directed to follow the guidelines of Apex Court and High Court order and the directions contained in the Tribunal's order dt. 24.2.2015 in a batch of appeals - Decided in favour of assessee. - Appeal No. E/243/2005 - FINAL ORDER No.41363/2015 - Dated:- 7-10-2015 - Shri R. Periasami, Technical Member And Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2015 wherein the appeals were remanded for de novo consideration based on the decisions of the Hon'ble Apex Court and the Hon'ble Madras High Court (supra). We reproduce the relevant paragraph of the Tribunal's order as under :- 4. In view of law laid down in aforesaid Judgements and agreement of both sides to reduce the dispute expeditiously before concerned adjudicating authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants have grievance of violation of natural justice, the authority shall do justice to afford reasonable opportunity of hearing to prevent repetitive litigation. (v) Wherever determination of ACP arises, the authority with due regard to Rule 3 of Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 shall determine the same on the basis of materials on record and the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all hear the matter afresh and record the evidence properly to pass reasoned and speaking orders expeditiously. 6. With the aforesaid direction and conclusion all the appeals listed in Sl.No.17 to 39 are remanded to the learned adjudicating authorities concerned. The present issue is identical to the one dealt by Hon'ble Apex Court and Hon'ble Madras High Court in the decisions cite ..... X X X X Extracts X X X X X X X X Extracts X X X X
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